TaxTMI 
TaxTMI 
TaxTMI 
RCM OF EXHIBITION CHARGES PAID OUTSIDE INDIA
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....CM OF EXHIBITION CHARGES PAID OUTSIDE INDIA<br> Query (Issue) Started By: - NILESH PITALE Dated:- 11-12-2024 Last Reply Date:- 16-12-2024 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>DEAR EXPERTS MY CLIENT HAS PAID EXHIBITION STALL CHARGES IN THE OUTSIDE INDIA(USA). HE HAS CLAIMED THE SAME EXPENSESS IN HIS PROFIT & LOSS ACCOUNT. QUESTION : IS IT RCM APPLICABLE ON STALL CHARGES PAID IN....
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.... THE OUTSIDE INDIA(USA). PLEASE GUIDE Reply By Sadanand Bulbule: The Reply: Is there import of any service liable to pay tax under RCM? Reply By Brijesh Verma: The Reply: Supplier is outside the taxable limits of India and the place of supply is also out (since event is outside India). No RCM applicable. Reply By KASTURI SETHI: The Reply: Admission to exhibition and organization of exhibit....
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....ion both activities were performed in a non-taxable territory. Place of supply is covered under Section 13 (5) of IGST. RCM is not applicable. Reply By RaamSrinivasan Kalpathi: The Reply: Exhibition conducted outside India - POS is outside India and covered by Sec.13(5) of the IGST Act. RCM is definitely not applicable. Nevertheless, a recent Rajasthan HC decision Re: Savio Jewellery - 2024 (5) ....
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....TMI 658 - RAJASTHAN HIGH COURT has led to a lot of consternation and uncertainty. Would advise the querist to keep tab of his ruling also. Reply By KASTURI SETHI: The Reply: If it is so, it is a conflict between Act and Notification (RCM). In such a conflicting situation, Act will override notification. "Rules and Notification cannot override the Act and cannot be derogatory to the object ....
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....of the Act" ----Supreme Court in the case of UOI Vs. Jalyan Udyog - 1993 (9) TMI 108 - SUPREME COURT. Reply By Shilpi Jain: The Reply: Once place of supply outside India, tax should not apply. Advance rulings find innovative way of taxing each and every situation! Reply By KASTURI SETHI: The Reply: -----------------------In order to fetch more revenue for Govt. by way of interpreting GS....
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....T laws in a different way.<br> Discussion Forum - Knowledge Sharing ....