Booth for sales promotion

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This discussion clarifies GST rules for exhibition stalls booked in Gujarat but invoiced to a Maharashtra unit. The Place of Supply is determined as Maharashtra, allowing the Maharashtra unit to claim Input Tax Credit (ITC) if IGST is charged. It also addresses TDS rates and the possibility of distributing ITC to a Gujarat unit.

Rajkumar Gutti

Rajkumar Gutti (Querist)

18 July 2026 Exhibition stall taken in Gujrat state for 4 days from exhibition organiser.
Our unit is situated in Gujrat and in Maharashtra
Exhibition stall party give his invoice in our Maharashtra unit.
Can we avail input of gst on exhibition stall invoice
Which is the right place of supply of service
Which section
What is the tds rate

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

18 July 2026 Place of Supply: Maharashtra (Location of the registered recipient).

Section: Section 12(7)(a)(i) of the IGST Act, 2017.

ITC Availability: Yes, the Maharashtra unit can claim ITC, provided the invoice specifically charges IGST.

TDS Rate: Deduct at 2% under Section 194C for standard exhibition participation/stall fabrication, or 10% under Section 194-I only if the contract is strictly for the rental of bare ground space.

Rajkumar Gutti

Rajkumar Gutti (Querist)

20 July 2026 But sir Gujrat unit is also eligible for itc, can Maharashtra unit wants to distribute itc to Gujrat unit

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