All Rajasthan Corrugated Board and Box Manufacturers Association ., In re
Date: May 17, 2019
Subject Matter
Conference and exhibition service provided to delegates, vendors, exhibitors is a composite supply under SAC 9985 96
Summary
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…
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. At the outset, we would like to make it clear that the provision of both the CGST Act and the RGST Act are the same except for&n…