13 November 2017
It will fall under export of service GST not applicable.
International Transactions These are the transactions where either of the service recipient or the provider is outside India. Transactions in which both the recipient as well as provider are outside India are not covered here.
General Rule
The Place of Supply for services treated as international transactions shall be:
The location of service recipient In case where the location of service recipient is not available, the place of supply shall be location of the supplier.