Exhibition stall service

Rajkumar Gutti (591 Points)

04 October 2024  
Exhibition stall space with fabricated tent , furniture, projector taken on rent .

Exhibition held at Patna ( Bihar )

Exhibition stall taken from sub contractors , he is registered in Maharashtra state and recipient is also registered in Maharashtra state.

Hence service provider ( sub contractors ) charge sgst + cgst in his tax invoice.

My question is exhibition held in patna ( Bihar ) , stall is also is in patna

service provider & recipient registered in Maharashtra.
Though exhibition held in patna can sgst + cgst in invoice is correct.

can recipient avail GST input