AAR: Services to delegates and exhibitors w.r.t. conference, exhibition taxable as ‘composite supply’ at 18%

Rajasthan AAR holds that services provided by applicant to delegates and exhibitors in relation to conference and exhibition is a ‘composite supply’, classifiable under HSN 998596, taxable at 18% GST (CGST + SGST) as per Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017; Notes that for purpose of upliftment and advancement of Corrugation Industry, applicant is conducting a conference and exhibition in Jaipur which will be attended by delegates, vendors, exhi...