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GST on Recruitment services provided to overseas client

Others 865 views 1 replies

We are a proprietary Recruitment firm with a GST registeration and regularly filing GST returns. 

We recently placed candidates in USA for a  USA based client and billable in US $.

Want to double check if any GST is to be levied [ & at what %] on the invoice?

Awaiting your feedback

Replies (1)

For exports of services, GST is not applicable. As per the GST laws, exports of services are considered "zero-rated" supplies, which means no GST is levied on them. However, you need to ensure that the services provided meet the conditions for zero-rated supplies, which include: - The recipient is located outside India - The service is provided from India - The payment is received in convertible foreign exchange If these conditions are met, you can issue an invoice without GST. Instead, you'll mention "IGST @ 0%" or "GST @ 0%" on the invoice. Additionally, you may need to obtain a Letter of Undertaking (LUT) or bond from your client, and ensure compliance with other GST regulations.


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