- Tax imposed on exhibition services received by petitioner in non-taxable territory
- Place of supply for services related to fairs and exhibitions is where the event is held
- Services supplied by person in non-taxable territory to person in taxable territory are taxable on reverse charge basis
- Petitioner, registered in taxable territory, liable to pay IGST on services received outside India
Source: taxmanagementindia.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.