GST on outsourcing software development abroad

This query is : Resolved 

29 June 2023 A software developer receives orders for development of software. Some of these works are outsourced within India and some works are outsourced outside India. What are the gst provisions for outsourcing within India and outsourcing outside India. Can the experts throw light on this issue please.

29 June 2023 For outsourcing within India GST 18% will be charged by supplier and for outsourcing outside India it will fall under import of service 18% GST payable under RCM.


02 July 2023 For the import of service 18% payable. Can it be charged and collected from the outsourcing service provider abroad. Kindly clarify sir.

02 July 2023 No, it has to be paid by importer and ITC can be claimed on it by the importer.
Not to be collected from outside India.


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