Dear All,
Please help me out in this situation.
One registered person has taken services from event management company which is an Indian based company for organising a dinner in Berlin. whether input can be taken on these services
As per section 12(7)IGST Act the event is held outside India, the place of supply shall be the location of the recipient.
But ...
If he is issuing bill on supply of food/dinner the ITC will be not available as per section 17(5)
And ..
if the bill is being issue in manner say seminar expenses you may avail ITC
CAclubindia
