IMPORT AND EXPORT OF SERVICE

This query is : Resolved 

07 January 2026 WHAT IS GST COMPLIANCE ON IMPORT AND EXPORT OF SERVICES TO OR FROM GITHUB TO/FROM INDIAN PERSON REGISTERED UNDER GST?

09 January 2026 GitHub services received by Indian GST registered person are import of services liable to IGST under reverse charge, with full ITC eligibility.
Services provided by Indian person to foreign entity are export of services, zero-rated with refund benefit.


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