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The applicant is liable to pay GST on service of brand promotion and not covered under reverse charge mechanism.

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — The applicant is engaged for the upliftment and technological advancement of Corrugation Industry and to develop a strong interface with various stakeholders like vendors, customers government and other associations. Various facilities will be offered to the delegates in the event at an all- inclusive registration fees like; Technical Seminars, Access to exhibition, Hotel Room Accommodation, Cultural programs, lunch & dinner, Airport Pick Up & Drop. The applicant sought advance ruling on various question and same were answered by AAR after going through the entire controversy and issue as well as facts of the case. — All Rajasthan Corrugated Board And Box Manufacturers Association, In Re… [2019] 12 TAXLOK.COM 088 (AAR-Rajasthan)

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