GST on export of consultancy service

CA BINIT SHAH (ERP Consultant & Tax Consultant)   (411 Points)

19 June 2020  

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?