Services Rendered out side India GST Applicable

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This discussion clarifies whether Indian-based engineers providing services outside India and receiving payment in foreign currency are subject to GST. The consensus is that GST generally does not apply to the export of services, provided specific conditions are met. These include the supplier being in India, the recipient outside India, the place of supply being outside India, and payment received in convertible foreign exchange.

ARCHANA

ARCHANA (Querist)

25 November 2021 Sir/Mam,

India Based Engineers doing services outside India, their charges received foreign currency GST is applicable or not.

Supply of Services, Please kindly clarify and explain.

Thanking you,

Manish

Manish (Expert)

25 November 2021 GST does not apply to the export of services.

ARCHANA

ARCHANA (Querist)

25 November 2021 Thank you for your reply

Udaya Chandran

Udaya Chandran (Expert)

25 November 2021 It depends on the service provided under below conditions to consider it as an export of service:

(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 [or in Indian rupees wherever permitted by the Reserve Bank of India
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8

If you can explain in detail about the service, we can answer exactly.

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ARCHANA

ARCHANA (Querist)

26 November 2021 Thank your sir for your reply

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