A market research organisation registered in Maharashtra is planning a cricket tournament in Haryana. They are seeking advice on whether temporary GST registration is required for the Haryana event. If taxable supplies like fees, sponsorship, or ticketing are involved, casual GST registration in Haryana is necessary before the event begins, as they would be considered a 'Casual Taxable Person' in that state.
07 November 2025
A market research organization will conduct Cricket tournament for its members. It is registered in Maharashtra. Cricket tournament will be in Haryana. Should the organization apply and get temporary GST registration of Haryana as event will be at Haryana?
07 November 2025
1. - If the organization charges any fee, sponsorship, ticketing, or provides taxable services during the event in Haryana, it qualifies as a taxable supply under GST. 2. The organization must obtain Casual Registration in Haryana before commencing any taxable activity. 3. - Under Section 2(20) of the CGST Act, a Casual Taxable Person is someone who occasionally undertakes taxable supplies in a State/UT where they do not have a fixed place of business.