Place of supply and GST implication

Save Share

This query is : Resolved

Quick Summary

This discussion explores the GST implications for services provided to a Singaporean client in West Bengal, India. The core question is whether this constitutes an intrastate or interstate supply, and if it qualifies as an export. While one perspective suggests it's an intrastate supply because the service is physically rendered in India, another argues that due to the recipient's location outside India, it should be treated as an interstate supply and potentially an export of services under Section 13 of the IGST Act.

Tapas Debnath

Tapas Debnath (Querist)

09 September 2023 Dear All,
Please help me on the below topic.
We have given a consultation/professional service to a client of Singapore at Durgapur, West Bengal. We are registered in West Bengal. Will it be billed as intrastate or interstate. Party is paying through Singapore dollar. Will it be treated as export or not.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

09 September 2023 Service provided in India so it will not be export of service.
Service provided is intrastate.
GST applicable.

Tapas Debnath

Tapas Debnath (Querist)

09 September 2023 Thank You Sir for your response

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

09 September 2023 You are welcome...
....

CA. Bhavik P. Chudasama

CA. Bhavik P. Chudasama (Expert)

11 September 2023 I would like to differ from Experts Opinion,
Location of Service Recipient is Outside India
Location of Service Provides in in India

So Place of Supply needs to checked with Section 13 of IGST Act and since the service provided does not fall under sub-sections (3) to (13) of Section 13, Place of Supply will be Location of Recipient in this Case.

So According to my understanding this will be Inter-state Supply ( Export of Service).
Because Service is provided to Singapore client and Billing will be done to Singapore. Just on the direction of of Singapore client consultantion is given in WB.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now