GST applicability on Exporting from 3rd country

Dear Vijay

As per Your Query there are 2 Transaction :

1. Between You & Receptient in
USA
2. Between You & Your supplier In USA.

let's take the First Condition :

The total value of Services agreed to provided by You to Recepeint in USA will be considered as Export Services as it fulfills all the condition lay down in Section 2(6) , 13(11) of IGST Act . Hence it's EXPORT OF SERVICES.

Condition 2:

You (Supplier in India) located in India would be liable to pay IGST on RC basis on Import of Services on that portion of services which has been provided by supplier in USA to Receptient in USA.
HENCE ITS IMPORT OF SERVICES.


For more detail explanation Kindly Refer Circular 78/52/2018 GST DTD. 31/12/2019