Export of Service or not

Import / Export 146 views 6 replies
We have contract with US company for providing service to their vendor in India.
Whether it is export of Service or not? Otherwise how will treat it?
Replies (6)

it is not treated as export of service as the services are providing in INDIA (place of supply)

 

Dear Manipraba,

As the question is not detailed, suggest you to look at the following GST provisions based on your speicific issue:

Section 13 IGST Act - Place of Supply when either supplier or recipient is outside India 

Section 2(6) IGST Act - Export of Service definition

Section 2(93) CGST Act - Recipient of Supplier of Service definition

Thanks to all. I need more clarification.
For example; We have contract with M/s. A & co (US Based company) for providing inspection service to Mr.B in India (Exporter, who is exports goods to M/s.A & co). Finally, we have to rise invoices to M/s. A&co. How we will generate invoice?

Assumed that consideration liable from A&Co.

As per Section 13(3) of IGST Act, where goods are made physically available by the recipient, the place of supply is where services are actually performed, therefore could be said to be liable to GST.  This view is the conservative view. 

The concept of "goods physically made available" may need in depth deliberation/ a written opinion. 

 

It will not be treated as export of service because place of supply of service is in india
it is not export service


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