Facts of the case:
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The Sports Management Private Limited an Indian company registered in India having its offices & operation centers in Mumbai.
- The Sport Management conducts many running / walking events, both ‘on ground’ and on the digital / virtual platform. One such event that we are launching now, In this event iinternational participants are also being encouraged to register & participate in the event.
- For the purpose of registration & receiving payment, a payment gateway link is being made and participants will pay a fee in US$ through the payment gateway, the payment gateway will then release the payment to the sport company as per their regular schedule.
- The Companion mobile App will be downloaded by the participants and the participants can then participate from the international location of their choice.
- The participants also can opt for event merchandise such as handbooks, medals & Kurta. The same will be couriered to them from India.
Queries related to GST:
- Can it be contended that the services are being rendered outside India since the participants in the event are international in nature?
- Under the above circumstances, is there a liability to collect GST from International participants?
- What is the documentation necessary to be received from the payment gateway evidencing the fact that such remittances came out of the convertible foreign exchange from international participants?
- Will the sport company be able to take credit for the GST and if so what is the procedure?
- Any other query, you may like to clarify.