Hiii all,
Is the GST leviable on export to bhutan & Nepal. as the section 2(6) defines Export as
(6) “export of services” means the supply of any service when,––
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;
The paarties is Bhutan and Nepal pays in Rupees only. So we should charge them GST or NOt.
CAclubindia
