In re Ms. All Rajasthan Corrugated Board and Box Manufacturers Association (GST AAR Rajasthan)
I. The Service provided by the applicant to the delegates and exhibitors is a composite supply and classifiable under Service Code 998596 having Service description ‘Events, exhibitions, conventions and trade shows organizations and assistance services’ as per Annexure: Scheme of Classification of Services to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time).
II. The service of brand promotion packages offered by the applicant in the course of the event is a composite supply and classifiable under Service Code 998397 having Service description “Sponsorship services and brand promotion services” as per Annexure: Scheme of Classification of Services to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) .
The applicant is liable to pay GST on service of brand promotion and not covered under reverse charge mechanism.
III. Input Tax Credit is admissible to the applicant in respect of tax paid on the following:-
a) Services provided by the hotel including accommodation, food & beverages.
b) Supply of food and beverages by outside caterers
c) Services provided by event manager like pickup & drop, exhibition stall setup, tenting, etc.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order.
