GST on event management, pandal and shamiana, 26 October 2026: 18%. GST is paid by the supplier (forward charge); no reverse-charge entry applies today. The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.
Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.
GST rate today
Entries in force on 26 October 2026:
- 18% — Other support services not covered by items (i) and (ii) above have GST at 18%. (1/2018-CT(R), entry 23(iii), from 25 January 2018)
No GST (exemptions in force)
- Nil — No GST on an organiser's services to anyone for a business exhibition held outside India. (12/2017-CT(R), entry 52, from 1 July 2017)
- Nil — There is no GST on sponsoring sports events run by national sports federations, where teams represent a district, state, zone or country. The same applies to events by university, school, deaf, Paralympic or Special Olympics bodies, national games and the Panchayat Yuva Kreeda scheme. (12/2017-CT(R), entry 53, from 1 July 2017)
Who pays the GST (reverse charge)
No reverse-charge entry covers this service today, so the supplier charges GST on the invoice (forward charge).
Period by period since 1 July 2017
Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.
1 July 2017 – 24 January 2018
- 18% — Other support services not covered by item (i) above have GST at 18%. (11/2017-CT(R), entry 23(ii), from 1 July 2017)
- Nil — No GST on an organiser's services to anyone for a business exhibition held outside India. (12/2017-CT(R), entry 52, from 1 July 2017)
- Nil — There is no GST on sponsoring sports events run by national sports federations, where teams represent a district, state, zone or country. The same applies to events by university, school, deaf, Paralympic or Special Olympics bodies, national games and the Panchayat Yuva Kreeda scheme. (12/2017-CT(R), entry 53, from 1 July 2017)
25 January 2018 – in force
- 18% — Other support services not covered by items (i) and (ii) above have GST at 18%. (1/2018-CT(R), entry 23(iii), from 25 January 2018)
- Nil — No GST on an organiser's services to anyone for a business exhibition held outside India. (12/2017-CT(R), entry 52, from 1 July 2017)
- Nil — There is no GST on sponsoring sports events run by national sports federations, where teams represent a district, state, zone or country. The same applies to events by university, school, deaf, Paralympic or Special Olympics bodies, national games and the Panchayat Yuva Kreeda scheme. (12/2017-CT(R), entry 53, from 1 July 2017)
SAC codes under 99859
998591Credit reporting and rating services998592Collection agency services998593Telephone-based support services998594Combined office administrative services998595Specialised office support services such as duplicating services, mailing services, document preparation and the like998596Events, Exhibitions, Conventions and trade shows organisation and assistance services998597Landscape care and maintenance services998598Other information services nowhere else classified998599Other support services nowhere else classified
Full rate history
| From | To | GST | What it covers | Notification |
|---|---|---|---|---|
| 1 July 2017 | 24 January 2018 | 18% | Other support services not covered by item (i) above have GST at 18%. | 11/2017-CT(R), entry 23(ii) |
| 1 July 2017 | in force | Nil | No GST on an organiser's services to anyone for a business exhibition held outside India. | 12/2017-CT(R), entry 52 |
| 1 July 2017 | in force | Nil | There is no GST on sponsoring sports events run by national sports federations, where teams represent a district, state, zone or country. The same applies to events by university, school, deaf, Paralympic or Special Olympics bodies, national games and the Panchayat Yuva Kreeda scheme. | 12/2017-CT(R), entry 53 |
| 25 January 2018 | in force | 18% | Other support services not covered by items (i) and (ii) above have GST at 18%. | 1/2018-CT(R), entry 23(iii) |
Check a code or a date
- Codes under this service and today's rate per code: SAC code page.
- Any other item or service: GST Rate Finder; tax on an amount: GST calculator.
- How to read the notification yourself: verify a GST rate. The rate on any past invoice date is in the free BooksOn HSN app.
GST on other services
- All services
- Transport charges (goods transport, GTA, freight)
- Cab, taxi and passenger transport
- Rent (rental charges for house, shop, office, land)
- Vehicle hire and rental (with driver)
- Security services (security guards)
- Manpower supply and labour charges
- Legal charges (advocate and lawyer fees)
- Consultancy and professional fees
- Courier charges
- Hotel room charges
- Restaurant bills, food and catering
- Construction and works contract
- Repair and maintenance charges
- Job work charges
- Insurance premium
- Bank charges and loan processing fees
- Advertising charges
- Commission and brokerage
From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.
