TAXABILITY OF EXHIBITION SERVICES UNDER GST, Goods and Services Tax - GST

[Chandrashekhar Kandpal]

Dear Experts

I will appreciate your views on the following :

1. Whether SGST or CGST paid in one state can be utilised as set off in other state. e.g. a branch office in Delhi registered under GST and GST from where no supply is taking place. Can we take set off of SGCT/CGST charged for Delhi office against the liability in Maharashtra?

2. If an Exhibition in organised in a state where we do not have branch office :

a. Whether we have to get registered as Casual Taxable person or we will have to take separate registration in that state?

Regards,

Shekhar

Posts / Replies

[Ganeshan Kalyani]

1) a provision of input service distribution is included in the draft model GST law. Hence you should be able to distribute the credit.

2) a) in my view a separate registration would be required.

However we will have to wait for the final GST Law.

[MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Ganeshan since any change may happen at the time of finalization of the Act and rules.