If I provide a consultancy service to a client outside India, am I liable to charge or pay GST on it?
If this is exempted being outside India, what will be the HSN code used in the invoice?
Ramit Saxena (55 Points)
17 January 2025If I provide a consultancy service to a client outside India, am I liable to charge or pay GST on it?
If this is exempted being outside India, what will be the HSN code used in the invoice?
prasad Nilugal
( GST Practitioner & Accounts )
(14835 Points)
Replied 17 January 2025
1) Export of Goods or services are Zero rated supply as per section 16(1) of the IGST Act ( please refer) , however you have to pay IGST and Claim refund or submit LUT ( Letter of Undertaking) .
2) Export of service should as per definition given in the section 2(6) of the IGST Act ( please refer) meaning thereby, you have to fulfill all the conditions in section 2(6) of the IGST Act , to consider export of service , and to take a benifit.
Take more opinion on this.
CA Raj Doshi
(Practising CA)
(8939 Points)
Replied 19 January 2025
1. SAC code of a service remains same irrespective of whether it's domestic or export sale
2. GST number needs to taken if the threshold limit of 20 lakhs is crossed else not required. If you take a GST number, then LUT shall be preferable.
PF & ESI Course - Labour Code 2019 Along with Examples and Case Studies