Place of supply

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Rohit (Querist)

12 September 2018 Kindly resolve the following issue.

Income returns filed of non resident(Person is in USA).

What is the place of supply in above case?

CGST SGST or IGST to be charged?

Rajesh Kumar

Rajesh Kumar (Expert)

12 September 2018 Place of supply is location of recipient, that is outside India. If payment is received in foreign exchange, it is export of service.

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Rohit

Rohit (Querist)

12 September 2018 Payment is received in Indian Currency.

Rajesh Kumar

Rajesh Kumar (Expert)

12 September 2018 In case of export of services, the supply shall be treated as export only when payment is received in foreign exchange. If place of supply is outside India, and the supply is not export of service; IGST is payable. As the person you are serving is outside India, ask him to pay in foreign exchange; or charge IGST. Before affecting exports, if you want to take benefits, ensure that export procedures [Letter of undertaking etc.] are properly followed.

Rohit

Rohit (Querist)

12 September 2018 Where to show above transaction in GSTR 1?

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