Export Service

Case.
One person from India provided Consultancy service to Singapore base company.
Amount received in USD.

1. Whether such Service will be considered as export service?
2. If yes, client should obtain import export code?
Replies (6)
Quick Summary
This discussion clarifies whether consultancy services provided by an Indian individual to a Singapore-based company, paid in USD, qualify as an export of service for GST purposes. Key considerations include the nature of the consultancy, place of supply rules, and requirements like obtaining an Import Export Code (IEC) and applying for Letter of Undertaking (LUT) to potentially avoid paying GST upfront.

To be termed as export of service there are several other conditions. LUT need to be applied for without pay of taxes. IEC need to be obtained from DGFT. Do follow @ gstgist on Instagram for regular GST updates and amendments.
Details are as follows:

1. service provider - located India
2. service recipient - located Singapore
3. Amount received in USD
4. both are distinct person
5. service in the nature of consultanty

Whether place of supply will be outside India??
Nikhil explain the nature of service in detail. Consultancy relating to what ? The POS differs from service to service.
Yes you have to apply
You are in IT service?
Service descripttion as follow:

service receiver is Singapore base music company and host concert and live music show across world.

My client advise the company about hosting concert and music show in India.

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