GST applicability - export of services as an independent contractor

Atif Raza Akbar (5 Points)

16 September 2021  

I am entering into an independent contractor agreement with a company incorporated in Delaware, USA. The model of the company is completely remote and it does not have any offices in India. I will be working from India, performing services that are of a technical nature (the role is that of a Product Manager) and the company will be remitting the agreed consideration in USD to my Paypal account fortnightly. That is the summary of the contract.

I want to understand whether GST is applicable for this contract and how it would work. The annual turnover would be between 30-35 lakh INR.