GST on Event happening in Foreign

This query is : Resolved

Piyush (Querist)
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30 January 2023 A event management company doing event in foreign country for a foreign client
Client will pay for in Foreign currency towards the event & towards artist fees

Artist as an Indian GST holder will raise a bill to us, will they be charging us GST as place of service is not india
or GST will be levied ?

Here cash flow gets affected due to GST if charged by artist to us, so do let us know if any alternate soultion if available or can Artist send us bill without charging GST.

Note - Artist is concerned with us only & not with the foreign party

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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30 January 2023 GST not applicable as place of service is outside india.
No GST should be charged in the bill.

Piyush

Piyush (Querist)
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31 January 2023 Billing by Artist is done to Indian Company only, who is also GST holder then later event organized in Foreign counry by Indian company.
in this case, does artist has to charge GST on bill charged to Indian Company ?

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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31 January 2023 No need to charge GST.

Section 13 (3) – The place of supply of the following services shall be the location where the services are actually performed, namely:— (a) services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services: Provided that when such services are provided from a remote location by way of electronic means, the place of supply shall be the location where goods are situated at the time of supply of services: Provided further that nothing contained in this clause shall apply in the case of services supplied in respect of goods which are temporarily imported into India for repairs and are exported after repairs without being put to any other use in India, than that which is required for such repairs;
(b) services supplied to an individual, represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services.