Supply with in india and billed to foreign buyer.
This query is : Resolved
R Gopalakrishna Pillai
(Querist)
04 October 2018
My friend has received an order from a US client for supply of interior products and asked him to ship the materials directly to their clients in India. Kindly explain the GST provisions in this case. He is getting payments in foreign currency
04 October 2018
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
(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
Udaya Chandran
(Expert)
05 October 2018
As per 2(5) of IGST Act, export of goods is when the supply is made to outside India.
11 October 2018
what about bill to ship to concept??
bill to Foreigner and ship to person located in india
bill to Foreigner and ship to person located in india
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