Ketan Lathia (CA Practice ) (125 Points)
05 April 2018The Assessee is an LLP formed in India for the purpose of designing and liasoning work for construction of a Chancery building in Maldives for the Government of Maldives. While raising a bill for the Architect's Fees, does the LLP have to charge any GST or is this service GST exempted? Please clarify.
CA Aravind Penugonda
(Chartered Accountant)
(311 Points)
Replied 06 April 2018
Dear Ketan Lathia,
I understand your case as under:
Supplier - In India
Receiver - Outside India
POS - Outside India (Sec. 13 of IGST Act, 2017)
Payment received in Convertible foreign exchange - ??
If payment received in CFE, it shall qualify as 'export of service'. Otherwise, it shall be considered as 'inter-state' supply and GST needs to be paid.
Hope it is clear!!
CAclubindia
