Section 10A: Special provision on temporary registration

1) In the case of an exhibition, fair organized temporarily and similar other transaction, the organizer and the entrepreneurs who are not registered in value added tax but carry on transaction of taxable goods or services in such events shall, prior to the commencement of such transaction, get registered temporarily in value-added tax as prescribed.

2) An entrepreneur registered in value-added tax pursuant to sub-section (1) may carry the goods to be kept in the programme by way of stock transfer.

3) The tax payer registered only for the programme referred to in sub-section (1) shall, within seven days of the completion of the exhibition, fair organized by the taxpayer, cancel the temporary registration by submitting the details of the transaction and depositing all the leviable taxes.