Export of services

Ajit Jain (4 Points)

06 February 2021  

If a person is providing service of data analysis through Upwork where the invoice generates is in foreign currency , however, the person receive payment in INR in his account . Will this be classified as export of service under GST and does he is liable to pay GST. The person has LUT. Also. what will be the value of service provided? Does  he need to convert invoice value in INR using RBI reference rate or the amount he is receiving in INR will be consider as value of service?