Service provided to parent company

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Bhavya Gupta (Querist)
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05 April 2018 If a subsidiary company provide "Management and customer services" to parent foreign company, is it covered under export service?

Is GST charged on such services?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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05 April 2018 Management will fall under export of service GST not applicable.
Customer service where it is provided. If it's provided in India GST applicable. GST not applicable if it's provided outside India.

Bhavya Gupta

Bhavya Gupta (Querist)
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09 April 2018 Is there any list of services which are covered under export services "zero rated supply" ?
On BPOs, GST will apply if they provide service to the parent company as business auxiliary service ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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09 April 2018 No specific services are mentioned. see the provisions.
What is Export of Services under GST?

As per IGST Act Section 2(6) “Export of services” means the supply of any service when, –

(i) the supplier of service is located in India;

(ii) the recipient of service is located outside India;

(iii) the place of supply of service is outside India;

(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange;

(v) the supplier of service and the recipient of service are not merely establishments of a distinct person

Supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees is exempted even if the payment is received in Indian Currency looking at the business practices and trends.

Notification No. 42/2017-Integrated Tax (Rate) 27th October 2017

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