16 November 2023
Is registration under gst required in case of export of services? if registered, will it come under zero rates services or exempted services? Kindly clarify
17 November 2023
According to Notification No.10/2017-Integrated Tax dated 13th October 2017, the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the Act. Export supplies are considered inter-state supplies; hence, we can conclude that if your turnover doesn’t exceed Rs.20 lakhs per annum, you may not take GST registration. However, I would recommend taking GST registration and applying for LUT and supply export of services, not just to avoid any legal disputes, but also because you may have export concessions or benefits in the future if there is any scheme announced by the government.
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