Export of Goods under GST

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This query is : Resolved

Kelvin Bhuva (Querist)

28 November 2019 If we are registered person in India and we deliver goods outside of India and recipient is also located outside India ? and we receive payments in Indian rupees so can we call it export under GST?

Seeking Reply with relevant section, notification or circular

Thanks in advance

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

28 November 2019 Export of services under GST: According to Section 2(6) of IGST “Export of services” means the supply of any service when,-
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the paymentfor such service has been received by the supplier of service inconvertible foreign exchange;
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person
Supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees, is exempted even if the payment is received in Indian Currency looking at the business practices and trends.

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Kelvin Bhuva

Kelvin Bhuva (Querist)

28 November 2019 is this same applicable on goods? looking for words contain goods

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

28 November 2019 Yes same is applicable for goods.

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