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Exhibition service recd outside India,

01 August 2019

Hi, we have recd booth construction service(exhibition, events, conversation
service) in Bangladesh, but service provider and receiver are both from India,pls examine the gst applicability

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11 Replies

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 01 August 2019

As per Section 13(5) & 13(4) of IGST , POS will be the location of exhibition or construction services provided , Hence It's not a supply , No GST Applicable

Ronit (article) (40 Points)
Replied 01 August 2019

applicable

Anshul Jain (Professional) (190 Points)
Replied 01 August 2019

Are you the event organiser?

Anshul Jain (Professional) (190 Points)
Replied 01 August 2019

Originally posted by : Pankaj Rawat
	As per Section 13(5) & 13(4) of IGST , POS will be the location of exhibition or construction services provided , Hence It's not a supply , No GST Applicable

Sir,

With due respect, since both the parties are located in India, the provisions of Section 12 of the IGST Act will be applicable and not Section 13.

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 01 August 2019

ANSHUL JAIN

SERVICES ARE NOT BEING PROVIDED IN TAXABLE TERRITORY, HENCE SECTION 13 WILL APPLICABLE , & AS ABOVE I REPLIED THERE WILL BE NO GST LEVIABLE

Anshul Jain (Professional) (190 Points)
Replied 01 August 2019

Originally posted by : Pankaj Rawat
	ANSHUL JAIN SERVICES ARE NOT BEING PROVIDED IN TAXABLE TERRITORY, HENCE SECTION 13 WILL APPLICABLE , & AS ABOVE I REPLIED THERE WILL BE NO GST LEVIABLE

Sir,

Please refer to the title of the two provisions. The fact that need to be considered is the location of the supplier and recipient. The titles are reproduced below for your reference:

SECTION 12. Place of supply of services where location of supplier and recipient is in India.

SECTION 13. Place of supply of services where location of supplier or location of recipient is outside India.

According to my views, Section 13 is to be referred only when either party is outside India.

Ronit (article) (40 Points)
Replied 01 August 2019

sec 12 apply in this case.

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 01 August 2019

ITS GENERAL PROVISION APPLICABLE ONLY WHEN SPECIFIC PROVISION 13(4)(5) IS NOT APPLICABLE, & HERE THE SERVICE IS PROVIDED BUT NOT IN TAXABLE TERRITORY, HENCE THERE WILL BE NO GST.

Ronit (article) (40 Points)
Replied 01 August 2019

Mr.pankaj how you classify that sec 13 is specific provision

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 01 August 2019

Mr. Ronit
Ian not saying that Section 13 is specific Provision ...

General Rule Section 13(2) Specific Rule Section 13(3) to 13(13) General Rule Section 13(2) of IGST Act, 2017:- Wherein either location of the supplier or location of recipient of service is outside India is as follows: The default provision states that POS in such cases would be location of recipient of services. If location of recipient is not available in ordinary course of business, then POS would be location of supplier of services. Specific Rule Section 13(3) to 13 (13) of IGST Act,

So if condition which do not fall under 13(3) to 13(13) , the general provisions 13(2) will Applicable.

Kindly Read the section carefully

Anshul Jain (Professional) (190 Points)
Replied 02 August 2019

Originally posted by : Pankaj Rawat
	ITS GENERAL PROVISION APPLICABLE ONLY WHEN SPECIFIC PROVISION 13(4)(5) IS NOT APPLICABLE, & HERE THE SERVICE IS PROVIDED BUT NOT IN TAXABLE TERRITORY, HENCE THERE WILL BE NO GST.

Sir,

In the given facts, Section13 is not applicable at all. As you mentioned, it is applicable only when either party is outside India. In the present case, both the parties are in India. I fail to understand the applicability of Section 13 in the present case.