https://www.taxtmi.com/forum/issue?id=121127 Tax treatment of a debit note issued by an overseas parent company for exhibition costs incurred in India raises the applicability of Goods and Services Tax under the reverse-charge mechanism and of tax deduction at source. The issue centres on characterising the payment, determining whether reverse charge applies to the exhibition-cost debit note, and identifying potential withholding-tax obligations arising from payment to the overseas parent company in this context. en-us Fri, 18 Sep 2026 10:18:50 +0530 Fri, 18 Sep 2026 11:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121127 Tax treatment of a debit note issued by an overseas parent company for exhibition costs incurred in India raises the applicability of Goods and Services Tax under the reverse-charge mechanism and of tax deduction at source. The issue centres on characterising the payment, determining whether reverse charge applies to the exhibition-cost debit note, and identifying potential withholding-tax obligations arising from payment to the overseas parent company in this context. Discussion-Forum GST Fri, 18 Sep 2026 10:18:50 +0530 https://www.taxtmi.com/forum/issue?id=121127