Service export in GST


This query is : Resolved 

Quick Summary
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

RAJA P M (Expert)
28 August 2023 Yes, This service export of service and its GST applicable.

RAJA P M (Expert)
28 August 2023 Yes, This service export of service and its GST applicable.

28 August 2023 Sir.
Thanks for information.
One more doubt.
Is this is Igst or cgst and sgst or gst exemption.
Please advise

RAJA P M (Expert)
28 August 2023 IGST applicable for Export of service. No exemption for export of service.
Otherwise it's through LUT/BOND.

28 August 2023 Sir.
Thanks for the information.


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