Chapter 31

Services by an organiser in respect of a business exhibition outside India

Effective date:

(1st July, 2012)

Scope of Exempt Service –

Services by an organiser to any person in respect of a business exhibition held outside India;


(See Notification no. 25/2012 dated 20.06.2012, effective from 01.07.2012)


Clarification by the Board

(Taxation Guide – Guidance Note – 7 – Exemptions dated 20.06.2012)

7.11.16 Footwear Association of India is organizing a business exhibition in Germany for footwear manufacturers of India. Is Footwear association of India required to pay service tax on services to footwear manufacturers?

No. The activity is exempt from service tax.”