Export of service

This query is : Resolved 

24 September 2019 XYZ had exported equipments earlier which needs Quality Certification from a recognized agency in India. XYZ got done the technical audit and certification of the equipment before exporting the same. The charges incurred for this certification was recovered from the foreign customer.Is XYZ liable to pay GST on the amount recovered?


24 September 2019 GST not applicable on the amount recovered in case XYZ acts as pure agent.



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