https://www.taxtmi.com/caselaws?id=422702 The AAR Gujarat ruled on GST classification for medical conference services. ISCCM's supply to delegates constituted a composite supply with professional training as the principal supply, not accommodation or ancillary services. Exhibition services to exhibitors were classified under trade show organization services. Sponsorship services fell under reverse charge mechanism, not brand promotion. ITC was allowed on hotel convention services, food/beverages, rent-a-cab services with seating capacity under 13 persons, and exhibition setup services as these were used for making taxable composite supplies to delegates. en-us Wed, 11 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422702 The AAR Gujarat ruled on GST classification for medical conference services. ISCCM's supply to delegates constituted a composite supply with professional training as the principal supply, not accommodation or ancillary services. Exhibition services to exhibitors were classified under trade show organization services. Sponsorship services fell under reverse charge mechanism, not brand promotion. ITC was allowed on hotel convention services, food/beverages, rent-a-cab services with seating capacity under 13 persons, and exhibition setup services as these were used for making taxable composite supplies to delegates. Case-Laws GST Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422702