GST on export of consultancy service

Import / Export 654 views 2 replies

I have a client who is a free lancer who has signed a contract with a Company in US. My client sends invoice on a monthly basis for the work done and the money that is paid is in INR as the company in US uses transferwise to transfer the money in my clients bank account. 


Does my client need to charge GST on the invoice?

Since it is an export of service would he still need to charge GST? Will it be considered as a zero rated service? 

Does any section mentions about the proceeds on invoice incase of export of service?

Replies (2)
Assuming it's consultancy service, the transaction qualify as zero rated service. Amount can be received in INR. pls refer definition of 'export of service' under IGST Act, 2017. it will clarify all your concern.

additionally, your client is entitled to avail refund of accumulated ITC
Yes it under zero rated services and they may claim ITC


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