Export ot service
This query is : Resolved
20 March 2019
A SUBSY IN INDIA EXPORTING SERVICES TO ITS PARENT SITUATED ABROAD. ASSUME THAT PLACE OF PROVISION OF SERVICE IS OUTSIDE INDIA.
IS GST IS LEVIED ON THIS AND REQUIRE TO PAY THE SAME TO GOVERNMENT?
PLEASE REPLY
IS GST IS LEVIED ON THIS AND REQUIRE TO PAY THE SAME TO GOVERNMENT?
PLEASE REPLY
CA Anita Bhadra
(Expert)
21 March 2019
No , GST not levied and need not to pay to the Government .
The GST Council vide Notification No. 15/2018 – Integrated Tax (Rate) dated 26.07.2018 notified , “services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation I in section 8 of the IGST Act” are exempted from GST, provided the place of supply is outside India in accordance with section 13 of IGST Act.
The GST Council vide Notification No. 15/2018 – Integrated Tax (Rate) dated 26.07.2018 notified , “services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation I in section 8 of the IGST Act” are exempted from GST, provided the place of supply is outside India in accordance with section 13 of IGST Act.
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