GST on temporary structure for exhibition outside state

Hey! Here’s how GST works in your case:

Scenario Recap:

• You (company in Tamil Nadu) are installing a temporary structure for an exhibition in Chennai (TN).

• Your contract is with an event company based in Bangalore (Karnataka).

• Both you and the event company have TN registration.

• The end client is also registered in TN.

• The event is physically happening in TN.

Do you need Casual Dealer Registration in TN?

Casual Dealer Registration (CDR) is required when:

• A business without a fixed place of business in a state makes taxable supplies in that state.

• The registration is temporary for such supplies.

In your case:

• You are already registered in Tamil Nadu.

• The supply (installation of temporary structure) is in Tamil Nadu.

• Your contract is with a Bangalore-based company, but both parties are registered in Tamil Nadu.

• Since you already have a fixed place of business and GST registration in Tamil Nadu, you DO NOT need to take casual dealer registration.

Additional points:

• The place of supply would be Tamil Nadu as services are provided there.

• You should raise your invoice with your regular TN GST registration.

• Reverse Charge Mechanism (RCM) will apply only if notified, but since both parties are registered in Tamil Nadu, normal GST rules apply.

Summary:

• No casual registration required since you are registered in TN and making supply in TN.

• Invoice with your existing GSTIN.

• GST charged as per normal TN rules.