Service tax on software export

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 September 2016 Dear Sir,
We are exporting software services.Please let me know whether RCM/service tax is applicable for software service export?.

Thank You

Arun Kumar Singh

Arun Kumar Singh (Expert)
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17 September 2016 Service tax will not be applicable on export of software.

Message likes : 1 times

Querist : Anonymous

Querist : Anonymous (Querist)

17 September 2016 Dear Sir,

Whether it makes any difference if the export of software service is for Private messaging app for groups?

Thank You

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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24 July 2025 For export of software services, including something like a **private messaging app for groups**, the key point is:

* **Export of services is considered a "zero-rated supply" under the Service Tax regime** (now GST, but historically under Service Tax).

* So, **no Service Tax is payable on export of software services**, provided certain conditions are met (like payment in convertible foreign exchange, etc.).

* **Reverse Charge Mechanism (RCM) does NOT apply on export of services**, because you are the service provider, not the recipient.

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### So, for your case:

* Exporting software services — **No service tax applies**.

* Exporting software services like a private messaging app — **No difference, still exempt**.

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If you want, I can also outline the exact conditions for export of services exemption under Service Tax or GST. Would that help?

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