I'm organising a conference in Goa for a European company: is it an export?
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Short answer
Not for GST. Section 13(5) of the IGST Act puts the place of supply for organising a conference or similar event where the event is actually held, so an event in Goa has its place of supply in India and fails the export test in section 2(6), even though the client is in Europe and pays in euros.12 Under FEMA the agency is still providing a service from India to a person outside India, so the bank-side export steps, an Export Declaration Form and realisation within nine months, can still apply.345
A Goa-based events company is hired by a German software firm to run a three-day sales kickoff: venue, stage, speakers, dinners and a beach day. The contract is with the German company, which pays in euros. It looks like an export, and for the bank it partly is, but GST sees it differently.1
Why is an event in Goa not an export for GST?
Section 13(5) of the IGST Act says the place of supply for admission to, or organisation of, a cultural, artistic, sporting, scientific, educational or entertainment event, or a conference, fair, exhibition or similar event, and ancillary services, is the place where the event is actually held.1 An event in Goa has its place of supply in India, so condition (iii) of section 2(6), place of supply outside India, fails.2 GST is then charged as on a domestic supply, and no Letter of Undertaking covers it.
Section 13(6) adds that a multi-location event with any location in India has its place of supply in India.1 An event held entirely abroad, by contrast, has its place of supply outside India.
Does the RBI still treat it as an export?
It can. Section 2(l) of the Foreign Exchange Management Act, 1999 (FEMA) defines export to include the provision of services from India to any person outside India, which does not depend on the GST place of supply.3 From 1 October 2026, every service exporter files an Export Declaration Form (EDF) with its bank within 30 days from the end of the invoice month, and must realise the payment within nine months of the invoice date.45 Ask your bank how it wants a GST-paid invoice to a foreign client recorded. See export of services under GST and FEMA.
Which purpose code applies?
DGFT maps events, exhibitions, conventions and trade shows organisation and assistance services (SAC 998596) to P1007, P1104, P1106 or P1109, depending on the nature of the event.6 A corporate conference usually sits closest to P1007, "Advertising, trade fair service".6
What about pass-through costs and income tax?
Venue, hotel and travel costs you pay on the client's behalf can be treated differently from your own fee for GST, depending on the contract. The fee is business income of the agency for income tax. Because event contracts mix services, ask a chartered accountant to review the structure before you quote.
How did we verify this?
We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.
- [1]CBIC: IGST Act, 2017, section 13 (place of supply where supplier or recipient is outside India), sub-sections (5) and (6)
- [2]CBIC: IGST Act, 2017, section 2 (definitions), clause (6)
- [3]ICAI Board of Studies: FEMA theory notes, reproducing FEMA, 1999 section 2 definitions (reproduction)
- [4]RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, amended up to 22 September 2026 (regulations 3 and 5)
- [5]RBI: Notification No. FEMA 23(R)/(1)/2026-RB dated 22 September 2026 (amendment to regulation 5)
- [6]DGFT: Purpose Code and SAC Code Mapping, Version 1.0, 10 November 2023
Frequently asked questions
Does payment in euros make the event an export?+
No. Payment in convertible foreign exchange is only one of the five conditions in section 2(6). The place of supply must also be outside India, and for an event held in Goa it is in India.12
What if I organise the client's event in Dubai from my office in India?+
Section 13(5) puts the place of supply where the event is held, so an event held in Dubai has its place of supply outside India and can be an export.1
What if the event runs in both Goa and Colombo?+
Section 13(6) says that where an event service is supplied at more than one location including one in India, the place of supply is the location in India.1
Which purpose code fits event organisation?+
DGFT maps events, exhibitions, conventions and trade show organisation (SAC 998596) to several codes, including P1007, "Advertising, trade fair service". Agree the code with your bank.6
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
How is the place of supply decided when you export services from India?
How IGST section 13 decides the place of supply when your client is abroad: the recipient-location rule, the exceptions that keep it in India, and 2026 changes.
GSTWhat counts as export of services under GST and under FEMA?
GST and FEMA define export of services differently. Compare IGST section 2(6) with FEMA section 2(l), and see when a service counts under one law but not the other.
RBI and FEMAWhat is the EDF and how do service exporters file it from October 2026?
From 1 October 2026 every Indian service exporter files an Export Declaration Form (EDF). Who files, the 30-day deadline, where it goes and examples by profession.
GSTHow does GST apply to export of services from India?
How GST works when you bill a foreign client from India: the five export conditions, LUT vs IGST refund, records to keep, payment deadlines and mistakes.