A Registered Software Company in India raise an invoice to Australian for export of software services... under the heading offshore development charges.
pls let me know in export invoice will IGST applicable r not.
The said services are "Zero rated supply" as per Section 16 of IGST Act. Refer the Sub-section (3) of the same for procedure.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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CAclubindia
