Business exhibition held outside India [ Entry no. 52 ] - GST Ready Reckoner - GST

Exempt Services Provided Outside India Exemption entry 52 Services by an organizer to any person in respect of a business exhibition held outside India is exempt Explanation The above services would include provision of services by Organizers of Trade Fairs and Exhibitions, soliciting participation from the trade and industry and booking of space and other facilities, including furniture, cabins, security, electricity, etc., to display products and provision of services. However, services of commission agent and event managers would not be covered by this category and their liability would be determined on facts specific to their case Example : Raju an organizer has provided services related to business exhibition in Australia. Such services shall be exempt.