GST-Marketing Research Organization

Save Share

This query is : Resolved

Quick Summary

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).

Rajesh

Rajesh (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.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

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

Rajesh (Querist)

16 June 2025 Thank you very much for your valuable reply!

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

16 June 2025 You are welcome.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

27 September 2025 Good luck..

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now