A query discusses whether human recruitment services provided from India to a Dubai company, with payment originating from Dubai, constitute an export service under GST. The consensus is that this transaction is indeed a service export. It's clarified that IGST is applicable, and there's no general exemption for service exports; instead, it can be zero-rated through a Letter of Undertaking (LUT) or bond.
28 August 2023
Sir, One doubt. One of my friend doing human recruitment in Cochin . He get an agreement with Dubai for human recuitment to Dubai. As per agreement Dubai company will give service charge to cochin company .
Fund will get from Dubai. My doubt can this transaction is treated as export service and get GST exemption. Please advise