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Whether igst or cgst sgst

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(Querist)
10 December 2024 Exhibition held in Andrha pradesh. Exhibition organizer registered in Andrha pradesh. i. e service provider.. Service recipient registered in Maharashtra state.
Service provider charged Igst

Is it correct or is it required to take registration by recipient in Andrha Pradesh & Sgst + cgst is ok
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
10 December 2024 As per section 12(7) of IGST Act, IGST. No registration required if no supply from AP.
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Rajkumar Gutti

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Rajkumar Gutti (Querist)
10 December 2024 Service supply from AP
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
10 December 2024 Yes, that is the supply of exhibition organizer in AP. If the recipient is not selling any goods/services from the exhibition, then no (casual)registration required by the MH dealer in AP.
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