GST-Marketing Research Organization


This query is : Resolved 

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This discussion clarifies GST applicability for a Marketing Research Organisation based in Maharashtra that receives membership fees. If a member is located outside of Maharashtra, the supply of service is considered inter-state. Therefore, Integrated Goods and Services Tax (IGST) should be charged, rather than Central GST (CGST) and State GST (SGST).

(Querist)
16 June 2025 1) Type: Marketing Research Organization
2) Income type: membership fees.
3) Location: Maharashtra
Q: If member is of a state other than Maharashtra, whether CGST & SGST or IGST be charged?
Kindly guide.

16 June 2025 Since the member is from a state other than Maharashtra, the transaction is an inter-state supply of service, and IGST will be applicable.

Rajesh (Querist)
16 June 2025 Thank you very much for your valuable reply!

16 June 2025 You are welcome.

27 September 2025 Good luck..


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