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Participation in digital fair held outside india

rahul rana (CA) (30 Points)

20 October 2021  

Whether place of supply of service of digital fair will fall under section 13(5) of Igst act ?


 4 Replies

prasad Nilugal (Sr . Accountant and GST Practitioner . )   (7054 Points)
Replied 20 October 2021

Yes ,Sir the word  Fair has been  mentioned in the section 13(5) of the IGST  Act 2017 ., please reply . 

rahul rana (CA) (30 Points)
Replied 20 October 2021

Yes but in case of E fair how can we decide the place of supply of the said service. 

prasad Nilugal (Sr . Accountant and GST Practitioner . )   (7054 Points)
Replied 20 October 2021

I think you can apply for Advance ruling under section 97(e) of the CGST act 2017 .

Sourav (Student) (23917 Points)
Replied 20 October 2021

Yes apply for advance ruling

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