Export of Services in GST

Sanjay Singh (30 Points)

24 February 2018  
An Indian company is taking services from a Canadian company.


Mr. A is working for that Canadian company as a consultant. He is Canadian citizen (Indian origin).


From September 2017 Canadian company deputed Mr.A to the same Indian company in India.


Mr. A is holding OCI card( overseas citizen of India), he opened NRE account and getting his consultancy fee in this account from Canadian company in foreign exchange.

He took rooms on rent in Delhi under a lease agreement of 11 month, which can be extended for further period if required..


Now I want to know that whether Mr. A 's services to Indian Company in this arrangement will be export of services under GST.