A student foreign education agent in India is providing services of doing the work of gathering students in India and complete the paper work for a company based in Singapore. That Singapore company is affliated with the universities and ultimately decides which application is suitable for submissions. in short Singapore company has sub-contracted the work to Indian agent.
Can it be considered export of service under GST rules for the Indian agent providing service to Singapore company?
The services provided by the Indian agent to the Singapore Company cannot be considered an export of service under GST rules because the place of supply appears to be India, given that the services are performed here and are related to activities within India (gathering students and completing paperwork). Therefore, despite the recipient being outside India and the payment potentially being in foreign exchange the nature of the services suggests that they are not exports under GST laws.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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