GST Levied on Exhibition Services from Non-Taxable Territories; Petitioner Liable for IGST via Reverse Charge Basis.

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Full Text of the Document

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....Levy of GST - Place of supply - Tax imposed on exhibition services received by the petitioner in non-taxable territory from the person located in non-taxable territory on RCM basis - The Court emphasized that u/s 13(5) of the IGST Act, the place of supply for services related to fairs and exhibitions is where the event is held. In this case, the services were received outside India. - The Court referenced the notification issued under u/s 5(3) of the IGST Act, which mandates that services supplied by a person in a non-taxable territory to a person in a taxable territory (other than a non-taxable online recipient) are taxable on a reverse charge basis. - The petitioner, being a registered person in the taxable territory (India), is liable to pay IGST on the services received outside India.....