Foreign service

I think salary will be paid to the engineer for his services to the foreign. As salary is outside purview of gst, then no gst.
Please brief about the nature of business of co. Ti give correct answer.

it is consultant and freelance services

Sir,

You have not indicated the place of supply of service. If it is India (taxable territory) then gst is payable though consultancy fees are received in convertible foreign currency. If the place of supply is out side taxable territory (India) then it will amount to export of service which can be done either under bond/LUT without payment of IGST or on payment of IGST. The IGST paid can be claimed as refund after completion of export. Similarly you are eligible to take ITC and the same can be used for payment of IGST. If you export without payment of IGST you can claim refund of tax paid on inputs and input services utilised for export of service

it is export of services and thus zero rated supply as per section 18 of IGST act 2017