https://www.taxtmi.com/forum/issue?id=118683 Services for organisation or admission to an exhibition are supplied where the event is held; if the event is outside India the supply's place is outside India and does not qualify as an import of service, so reverse charge is generally not attracted. However, recoveries from an Indian principal require factual analysis: if treated as a pure agent reimbursement there is no supply, but if the recovery is a deemed supply or a related-party transaction that fails pure agent conditions, GST may apply under reverse charge. en-us Mon, 07 Aug 2023 11:50:51 +0530 Thu, 23 Jan 2025 14:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118683 Services for organisation or admission to an exhibition are supplied where the event is held; if the event is outside India the supply's place is outside India and does not qualify as an import of service, so reverse charge is generally not attracted. However, recoveries from an Indian principal require factual analysis: if treated as a pure agent reimbursement there is no supply, but if the recovery is a deemed supply or a related-party transaction that fails pure agent conditions, GST may apply under reverse charge. Discussion-Forum GST Mon, 07 Aug 2023 11:50:51 +0530 https://www.taxtmi.com/forum/issue?id=118683