Nature of transaction to be billed for gst

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An American Company requires Employee and consults the Indian Consultant seeking for employee.....

The consultant places the employee in american company and in consideration to his service he gets the commission in dollars and the employee works in Bangalore(India) 

My question is the amount what the consultant gets subjects to Direct exports which was exempt under service tax and under GST it should be treated as Exports or if taxable under which head of GST....

Replies (1)
money received for service rendered outside India is equivalent to export and GST paid can be claimed and will be refunded

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