Dear client,  

Based on the information provided, it appears that the investment of 4 lakhs made by the individual to the company in Bangalore is not subject to GST. GST is a tax on the supply of goods and services, and investments are not considered a supply of goods or services.

Regarding the payment of artist fees by the company in Bangalore to the artist who resides in India, it is important to determine whether the payment is subject to GST. If the artist is providing a service to the company, then GST may be applicable.

The GST rules in India state that GST is applicable on the supply of services made by a person in India to a person outside India, subject to certain conditions. If the concert is being held in the USA, and the artist is providing services to the company in India, then GST may be applicable. However, if the artist is providing services directly to the organizers of the concert in the USA, then GST may not be applicable.

In any case, if the artist does not have a GST registration, the company in Bangalore may need to bear the GST liability on the services provided by the artist. The company may also need to comply with other GST compliance requirements such as issuing GST invoices, filing GST returns, and making GST payments, if applicable.

Regarding the returns of profit that will be shared with the individual after the events, if the company in Bangalore is making a payment to the individual for the investment made, then GST may not be applicable as this would not be considered a supply of goods or services. However, if the payment is being made for any services provided by the individual, then GST may be applicable.

No Goods and Services Tax is applicable to the funds invested by the individual in a company in Bangalore, though GST will be applicable on the dividends or profits paid to the individual 

Performance of artists in folk or classical art forms of music, dance and theatre are not subject to levy of GST, provided the consideration 

Goods and Service tax is a tax on supply of goods and service or both. Thus, in order to be pay GST, an activity or transaction should include supply of goods or service or both.

As the investment  itself doesn’t covered in goods as well as service under the GST law there would be no applicability of GST in such investment.

Therefore the investment made by that individual will not attract GST.

Return of profits also do not attract GST.

It's not required for investment.only if any service is rendered it will be charged 

a person provides services to parties outside India and acts like an Intermediary/middleman this would not be an Export and will attract GST.

2) Section 2(101) of the CGST act, 2017 provides that “securities” shall have the same meaning as is assigned to it in clause (h) of the section 2 of the Securities Contracts (Regulation) Act, 1956. As per sub-clause (i) of clause (h) of the said act “securities” includes shares, scrips, bonds debentures, debentures- stock or any other marketable securities of a like nature in or of any incorporated company or other body corporate.

3)As the securities itself doesn’t covered in goods as well as service under the GST law there would be no applicability of GST on the purchase of stocks.  Similarly, there will be no GST when such stocks will be sold.

Investment in such a venture does not come under the purview of GST. Goods and Service tax is a tax on supply of goods and service or both. Thus, in order to be pay GST, an activity or transaction should include supply of goods or service or both.