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EXHIBITION

21 December 2018

One of my Client keep the exhibition at Mumbai and Participant are coming from Calcutta ( West Bengal ) with material ( not for sales ) for display at exhibition . What is tax liability of the Participant who are coming from other state with material . Is IGST is applicable . And how to make challan, E-way Bill also

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6 Replies

CA ABHAY GUPTA (Practice) (3230 Points)
Replied 21 December 2018

in case of exhibition sale is occured when good sold from place i.e. from exhibition . in your case since goods are not going to be sold thus no need to raise invoice or pay tax now... in case goods sent carry value more than rs 50000 then e way bill need to make.

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Gagan Singla (564 Points)
Replied 22 December 2018

THE BETTER WAY TO CONDUCT BUSINESS FOR EXHIBITION IS TO BOOK ORDERS AT THAT SITE AND DO ALL THINGS FROM HOME LOXATION LIKE INVOICING, STAGING, PACKING, DESPATCHING, RECEVING PAYMENT. THIS WOULD HELP IN EASE OF DOING BUSINESS. NO NEED OF TAKING MULTIPLE REGISTRATIONS.WE MUST BEAR ONE THING IN THE MIND THAT THE MAIN AIM OF GST IS TO ENABLE TAXING OF EACH AND EVERY TAXABLE COMMODITY UNTIL ITS FINAL CONSUMPTION OR DISPOSITION OR USE. SO BY ISSUING SALES INVOICE PROPERLY WE ARE PAYING TAX ON SALES. ALSO THE MAIN PRINCIPAL FOR SALE INTERSTATE TO LEVY IGST IS ALSO TO BE TAKEN CARE OF.

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Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 23 December 2018

As per Secrion 27 CGST Act : A Casual taxable person is one who has a registered business in some State in India but wants to affect supplies from some other State in which he is not having any fixed place of business.

Casual registration can be taken in case when a taxpayer participate in an exibition but as you are not going to sell your products in exibition hence NO need for such Registration.

You can send your material to Exibition on DC & if the value of consignment is exceeding 50 k then Generate the Eway also.