M/s SAVIO JEWELLERY v. COMMISSIONER, CENTRAL GOODS AND SERVICE TAX & ORS – RAJASTHAN HIGH COURT

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Rajasthan

Pankaj Bhandari, Justice & Shubha Mehta, Justice

M/s SAVIO JEWELLERY

COMMISSIONER, CENTRAL GOODS AND SERVICE TAX & ORS

D.B. CIVIL WRIT PETITION No. 1910/2024 dated 02.05.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017

Relevant Section : Section 1 & Section 1, 5 & 13

Decision : In favour of revenue

Place of supply of services – Services received outside India – Taxation on exhibition services – Imposition of IGST in terms of Section 13 of IGST Act – Reverse charge mechanism – Writ petition filed to challenge the impugned order imposing tax on exhibition services received by the petitioner outside India – It was argued that services received outside India cannot be taxed in India, especially when the petitioner was dealing with jewellery and participated in an exhibition outside India – Held that – Considering facts and arguments, in terms of Section 13 of the IGST Act and Notification dated 28.06.2017 relating to payment of tax under reverse charge mechanism, concluded that the petitioner, being a registered person in the taxable territory of India, is liable to pay tax on the services received outside India – The court upholds the imposition of tax on exhibition services received by the petitioner from a person located in a non-taxable territory – Dismissed the writ petition, finding it devoid of merit, and disposes of the stay application.

Represented By:

Counsel for the Petitioner: Dipti Jindal, R.C. Agarwal with Neetu Bhansali

M/s SAVIO JEWELLERY v. COMMISSIONER, CENTRAL GOODS AND SERVICE TAX & ORS – RAJASTHAN HIGH COURT

M/s SAVIO JEWELLERY v. COMMISSIONER, CENTRAL GOODS AND SERVICE TAX & ORS – RAJASTHAN HIGH COURT

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