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Is gst applicable for freelancing?

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I am doing Software development at home. I joined two websites. freelancer.com and upwork.com 

My whole income generates from these two websites.

Questions: Is my income comes under GST?

Replies (1)

If your agreegate turn over is not more then 20 lakhs and you receive payment  through remittance in convertable foreign exchange, and do not deal out of your state, then you don't have to register for GST because your income false under "Exports of services"

Refference : https://gstcouncil.gov.in/sites/default/files/IGST.pdf

As per GST ACT 2017, Chapter I Part II, 2 (6)

(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;

There are many false rumors on internet about exports considered as inter-state, which is not true.  Law clearly described what is export of services.

 


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