https://www.taxtmi.com/circulars?id=70637 Short-term leasing of hotel, convention-centre or similar premises to exhibition and sales-event organisers is taxable as leasing of non-residential immovable property for business or commerce, not as accommodation or banquet services. Owners must invoice and disclose rental receipts correctly. Organisers operating occasionally where they lack a fixed place of business must obtain compulsory Casual Taxable Person registration, pay estimated tax in advance, issue invoices and file prescribed returns. Input tax credit on rent and qualifying event inputs remains subject to normal eligibility conditions. en-us Thu, 19 Jun 2025 00:00:00 +0530 Tue, 04 Aug 2026 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70637 Short-term leasing of hotel, convention-centre or similar premises to exhibition and sales-event organisers is taxable as leasing of non-residential immovable property for business or commerce, not as accommodation or banquet services. Owners must invoice and disclose rental receipts correctly. Organisers operating occasionally where they lack a fixed place of business must obtain compulsory Casual Taxable Person registration, pay estimated tax in advance, issue invoices and file prescribed returns. Input tax credit on rent and qualifying event inputs remains subject to normal eligibility conditions. Circulars GST - States Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70637