Exhibition -gst registration and liability

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Vishnu (Querist)
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27 February 2018 Sir

My business in located in Tirupati Andhra Pradesh and i would like to participate in an Exhibition in
1) Vijayawada
2) Mumbai

What registration should i take under GST for Exhibition at different places and what are the rules and procedures.

Thank you

Dipesh

Dipesh (Expert)
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27 February 2018 Where the goods are sent for display at an exhibition (including entailing inter-state
movement) the same would not constitute ‘supply’ under the GST regime as the same are
not supplies made for a consideration. In context of such movementsa.
The consigner may issue a delivery challan in lieu of an invoice at the time of removal
of goods for transportation
b. Since such movement is only under a delivery challan no liability arises as there is no
invoice or payment
As regards the return movement, whereas the GST framework does not prescribe any
mechanism, the goods may be moved under the same delivery challan. To that extent, the
delivery challan should explicitly state that the goods covered thereunder are destined to
come back post the exhibition.
However, for an exhibition-cum sale event, the dealer may qualify as ‘casual taxable
person’ as the dealer would undertake transactions involving supply of goods. In such a
case the dealer would be required to obtain a temporary registration in the State where
the exhibition is held as well as pay an advance tax to the extent of his estimated tax
liability.

Vishnu

Vishnu (Querist)
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27 February 2018 Sir
Thanks for the detailed reply. If iam conducting exhibition in the same state but in different place fromwhere having GST registration- What registration should i go for or should i add to my existing registration as additional place of business????

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