Exhibition stall space with fabricated tent , furniture, projector taken on rent .
Exhibition held at Patna ( Bihar )
Exhibition stall taken from sub contractors , he is registered in Maharashtra state and recipient is also registered in Maharashtra state.
Hence service provider ( sub contractors ) charge sgst + cgst in his tax invoice.
My question is exhibition held in patna ( Bihar ) , stall is also is in patna
service provider & recipient registered in Maharashtra.
Though exhibition held in patna can sgst + cgst in invoice is correct.
can recipient avail GST input
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Exhibition stall service
Replies (2)
In this scenario, where the service provider and recipient are both registered in Maharashtra, but the exhibition is held in Patna, Bihar, the tax treatment would be as follows: - The place of supply is determined by the location of the exhibition, which is Patna, Bihar. - Since the recipient is registered in Maharashtra, IGST (Integrated GST) would be applicable. - The service provider should charge IGST in the invoice, not SGST + CGST. Charging SGST + CGST in this case would be incorrect, as the supply is deemed to have taken place in Bihar, and IGST is the appropriate tax to be charged. However, if the service provider has already charged SGST + CGST, the recipient can claim a refund of the incorrect tax charged, by filing a refund application with the GST department.
Ok, Thanks. धन्यवाद सर
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