Reverse charge— In the instant case, the applicant (Indian society of critical care medicine) submits that it is engaged in imparting educational training by developing and running Post - graduate fellowship courses & diplomas in the field of critical care medicine and providing basic training in intensive care for non-specialists.

For the purpose of upliftment and advancement of public at large, the applicant will organize and manage the conference and exhibition and it will be attended by delegates, vendors, exhibitors from all states of India including Gujarat and international vendors as well.

Question on which Advance Ruling sought

1. What shall be the nature of service and classification in accordance with Notification No. 11/2017- CT(R), dated 28.06.17 read with annexure attached to it in relation the following services:

a. Service provided by ISCCM (applicant) to the delegates;

b. Service provided by ISCCM (applicant) to the exhibitors.

2. In relation to the brand promotion packages offered by ISCCM in the course of the event,

a. What shall be the nature of service and classification in accordance with Notification No. 11/2017-CT(R), dated 28.06.17 read with annexure attached to it?

b. Whether ISCCM (applicant) is liable to pay tax on services provided to the brand promoters or the liability to pay tax on such services falls on recipient under reverse charge according to Notification No. 13/2017 -Central Tax (Rate)?

3. Whether Input Tax Credit is admissible for ISCCM (applicant) in respect of tax paid on the following:

a. Services provided by the hotel including accommodation, food & beverages;

b. Supply of food and beverages by outside caterers;

c. Services provided by event manager like pickup & drop, exhibition stall set-up, tenting, etc.

Held that— 

1(a) ISCCM supplies Composite Supply to its delegates, the principal supply being Professional Service supply. SAC is 998399.

1(b) ISCCM supplies ‘Exhibition, Trade show organization and assistance services’ to the exhibitors. SAC is 9985 96.

2(a) ISCCM supplies Sponsorship Services to its sponsors. SAC is 9983 97.

2(b). GST liability on sponsorship service is on the service recipient (if the recipient is a body corporate or partnership firm) if the recipient is in taxable territory. If the service recipient is not a body corporate/ firm, then GST is liable to be paid by ISCCM on forward charge.

3 ITC, as per Question 3 of the Application, is admissible to ISCCM.