Place of supply for seminar related charges

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This discussion clarifies the place of supply rules for a market research seminar held in Haryana. For registered clients, the place of supply is generally their state of registration. However, for unregistered clients, including those with foreign addresses, the place of supply is Haryana, the location of the event. The advice provided suggests adjusting invoicing details to reflect Haryana as the location and marking clients as 'Unregistered' for accurate GST reporting in GSTR-1, especially for foreign attendees.

Rajesh

Rajesh (Querist)

02 September 2025 A market research organization primarily registered in Maharashtra has obtained temporary registration of Haryana.
It is holding market research seminar in Haryana. Sale invoice will be raised under Haryana registration.

Sale invoice includes 1) Delegate Fees for representatives of companies etc who will attend the seminar, 2)
Partnership Fees and 3) Exhibitor Stall at Seminar

1) What should be place of supply for each of the above; especially when client has registration in other state?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

02 September 2025 Place of supply for registered clients is their registration location regardless of the event’s venue.
For unregistered entities or individuals, place of supply is Haryana (event location).
If the invoice is raised under Haryana registration, CGST and SGST will apply where Haryana is the place of supply, and IGST will apply if recipient is registered in another state.

Rajesh

Rajesh (Querist)

06 September 2025 Some clients are billed on their address in other country. If sale is to be treated as intra-state, difficulty is faced in raising sale invoice and reporting in gstr-1. so, while passing entry, is it correct to change 1) country and state to India & Haryana respectively, 2) gst registration as Unregistered, and 3) place of supply as Haryana change. Kindly assist.

Rajesh

Rajesh (Querist)

Rajesh

Rajesh (Querist)

06 September 2025 Apologies for duplicate post as the page got stuck on first post

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

06 September 2025 For clients with a foreign address who are not registered under Indian GST, GST must be charged as per the rules for domestic unregistered persons, i.e., CGST + SGST for Haryana.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

06 September 2025 In practice, when the client is physically present in India for the event and is unregistered, the sale invoice and subsequent GSTR-1 entry should reflect India/Haryana as the country and state, not the client's country of origin, since the place of supply is Haryana.

GSTIN should be marked as “Unregistered,” and the place of supply must match the event location for compliance and ease of GSTR-1 reporting.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

06 September 2025 For reporting in GSTR-1, set country as India, state as Haryana, GSTIN as “Unregistered,” and place of supply as Haryana for such foreign unregistered clients.
This procedure ensures proper GST liability and reporting without inconsistencies in the return filing process.

Rajesh

Rajesh (Querist)

06 September 2025 Thank you very much for your kind guidance!

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

06 September 2025 You are welcome.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

20 September 2025 Good Luck..

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