GST on Service Export

Hi Amit,

If the goods are imported merely for the purpose of testing and are re-exported after repairs/ testing without being put to use for any other purpose, then POS shall be the location of recipient, which in the present case is outside India. 

In addition to above, if the proceeds are received in CFE (convertible foreign exchange) and the parties are not merely an establishments of a distinct person, then the same would qualify as 'export of service'.

Otherwise, the same is liable to GST.

Regards

Aravind Penugonda