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Tds applicable on participation fees of exhibition

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HITESH KARSIA

ACCOUNTS MANAGER

21 Points Posted on 01 March 2018

We have received invoice for payment of Participation fees for Exhibiton held outside India.

Organisers will provide stall space, facilities for 1 person of lodging and boarding.

If TDS applicable than under which section? 194c or 194I

Regards

Hitesh Jain

Replies (4)

Quick Summary

Query on TDS for exhibition participation fees. If services are rendered outside India, TDS is generally not applicable. If in India, applicability depends on nature, possibly under 194C or 194I based on contract or rent.

Balaji Ramalingam

Student - CA Final

207 Points Posted on 02 March 2018

TDS is not applicable as the service is rendered outside India.

VINEETH.R

FINANCIAL ACCOUNTANT

324 Points Posted on 02 March 2018

If the service happened with in India what would be the TDS section ? 194c or 194 i? If it happens only for once ?

TANYA SALES

22 Points Posted on 11 July 2018

IF THE ANY EXHIBITION ORGANISER SHOWING IN THEIR INVOICE " STALL CHARGER" & SAC CODE - 998596

SO DOES THE TDS'S LIABILITY

Aashok Kumar Sharma

Finance/Compliance Consultant

77979 Points Posted on 06 November 2026

Answering both parts:

• Exhibition outside India, paid to a non-resident organiser: stall space and services are used outside India. The income does not accrue or arise in India and is not "fees for technical services" (Sec 9(1)(vii) exception for services used outside India). No TDS under Sec 195. File Form 15CA Part D, and check the bank's LRS/purpose code.

• Exhibition in India:

– Stall or space charges with organiser services (setup, power, publicity): an event contract, Sec 194C at 1%/2%. This is the prevailing view.

– Bare hire of space only: arguably rent, Sec 194I at 10%. But the threshold is now Rs 50,000 per month or part of a month (from 1 April 2025), so a one-time stall below that attracts no TDS.

• GST: SAC 998596 (event, exhibition) at 18%. For an exhibition abroad, the place of supply is outside India (Sec 13(5) IGST), so no IGST/RCM on import.