Notification No. 12/2017–Central Tax (Rate) exempts certain services of an organiser of a business exhibition. Which of these services is exempt?
Question and options
Notification No. 12/2017–Central Tax (Rate) exempts certain services of an organiser of a business exhibition. Which of these services is exempt?
An organiser's services for a business exhibition held in India for small enterprises
An organiser's services for a business exhibition held outside India
An organiser's services for a business exhibition held in a Special Economic Zone
An organiser's services for a business exhibition held in India for foreign exhibitors
Answer and explanation
Notification No. 12/2017–Central Tax (Rate) exempts services by an organiser to any person in respect of a business exhibition held outside India. Organising a business exhibition in India is taxable, whoever the exhibitors are and wherever in India it is held.
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