GST on Event Management — Wedding, Corporate Events & Sponsorship
Updated: 3 June 2026 | CGST Act | SAC 998596
Event management services: 18% GST (SAC 998596). Catering within events: 5% GST (separate SAC 9963). Sponsorship paid by companies: 18% GST under RCM — sponsor pays. Wedding full package: 18% if planning is principal service. Client ITC on catering portion: blocked under Section 17(5).
18% GST
Event management fee — 18% GST on the entire professional fee. Catering billed separately attracts only 5% GST.
Sponsorship by companies: reverse charge — payer deposits 18% GST directly. Recipient businesses can claim event management ITC but NOT catering ITC.
Sponsorship by companies: reverse charge — payer deposits 18% GST directly. Recipient businesses can claim event management ITC but NOT catering ITC.
Event Services GST Rate Chart
| Event Service | GST Rate | SAC | ITC for Client |
|---|---|---|---|
| Event management fee | 18% | 998596 | Yes (business events) |
| Wedding planning services | 18% | 998596 | No (personal) |
| Outdoor catering / food | 5% | 9963 | Blocked (Section 17(5)) |
| Venue / banquet hall rental | 18% | 9972 | Yes (business) |
| Photography / videography | 18% | 9981 | Yes (business) |
| DJ / entertainment services | 18% | 9996 | Blocked (entertainment) |
| Decoration / florist | 12–18% | — | Yes (business) |
| Sponsorship (corporate) | 18% (RCM) | — | Yes (claimable by sponsor) |
| Exhibition stall rental | 18% | 9983 | Yes (business) |
Frequently Asked Questions
What is the GST rate on event management services?
Event management services GST rate: 18% GST (SAC 998596) on professional event management services. This applies to: corporate events (conferences, product launches, awards), wedding planning services, exhibition/trade fair management, concert/entertainment event management, sports event management, government event management. The 18% applies on the entire service charge of the event management company. However, if the event management company also supplies goods (materials, decorations, equipment), it becomes a composite or mixed supply — the predominant nature determines the rate. Note: outdoor catering (SAC 9963): 5% GST if managed by caterer (separate from event management fee). Venue rental: separate SAC, typically 18%. Photography: separate 18%.
How is GST calculated for a complete wedding event package?
Wedding event GST breakdown: Event planning/management fee: 18% GST. Catering charges (food and beverages by caterer): 5% GST (outdoor catering SAC 9963). Venue rental (banquet hall/hotel): 18% GST. Photography/videography: 18% GST. Decoration (if separate service): 18% GST. Florist (flowers): 12% GST. DJ/music entertainment: 18% GST. Tent/shamiyana: 18% GST. Invitation card printing: 12% GST. Wedding planner full package (composite supply): if event management is the principal supply, 18% GST on full package. If food is principal supply (like buffet-only caterer): 5% GST on full package. Key principle: composite supply taxed at rate of principal component.
Can event organizers claim ITC on their purchases?
ITC for event management companies: Event management company (supplier): Can claim ITC on all inputs used for providing taxable 18% services. Eligible ITC: venue rental GST, vendor payments GST, equipment GST, marketing GST, staff services GST. Cannot claim ITC on: food/beverages purchased for client meals (Section 17(5) blocked). Client companies (recipient of event management): Can claim ITC on event management service fee (18% GST). BLOCKED ITC for recipients: Section 17(5)(b) blocks ITC on food, outdoor catering, and club memberships. So if the event includes a catering component — that catering ITC is BLOCKED for the business client. The event management fee ITC (18%) is claimable by the business client; catering portion ITC is NOT.
Is GST applicable on sponsorship of events?
GST on event sponsorship: Sponsorship money paid to organizer by a body corporate or partnership firm: Reverse Charge Mechanism (RCM) applies under Section 9(4). The sponsor (payer) pays 18% GST directly to the government on the sponsorship amount. Sponsor claims this RCM GST as ITC (if for business purpose). Event organizer does NOT pay GST on sponsorship received if RCM applies. Individual/HUF sponsors: forward charge — event organizer pays GST. Brand endorsement/sponsorship from company to celebrity for an event: 18% GST (TDS Section 194C also applies). Advertising/signage at events: 18% GST. Naming rights for venues/events: 18% GST. Sponsorship of sports events by companies: RCM.
Are exhibition and trade fair services exempt from GST?
Exhibition and trade fair GST: Private exhibitions/trade fairs: 18% GST on space rental, stall charges, exhibition management. International exhibitions in India: 18% GST (not export of service). Exhibitions organized by ITPO (India Trade Promotion Organisation): may have government-entity exemptions for certain services. Stall/space rental at trade fair: 18% GST. Exhibition management service (foreign exhibitor): 18% GST (export of service rules if foreign company — zero-rated with LUT). Participation fee for exhibitors: 18% GST. Entry tickets to exhibitions: 18% GST (entertainment service). Educational/government exhibitions: may be exempt if no commercial nature. Agricultural shows/Kisan Melas: may be exempt if under government notification. Generally, commercial exhibitions = 18% GST applies throughout supply chain.
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