A business trust registered under GST in Maharashtra is conducting an event of exhibition and conference on engineering technology in Maharashtra. The trust has filed an LUT in GST portal.

There are 2 queries.

1. A sponsorship is received from a foreign body corporate (not registered under GST). Whether GST is applicable under RCM or FCM and if yes then whether IGST or CGST/SGST? My understanding is RCM will not be applicable as the sponsoror is not registered.

2. In same case, admission fee/membership fee is collected from a body corporate situated in SEZ in different state. Same query about GST as above.