Query regarding Export of service

Jeetu Kodwani (Consultant) (388 Points)

28 March 2023  
dear experts.

kindly give your opinion on the following ex.

Mr.A (residing in india) running digital marketing business.

ABC Inc (Singapore Based Co) wants to advertise their products/services on social media in other countries like USA.

Mr.B (residents of USA) holds the time space on social media websites to advertise any product/services.

now ABC Inc has given the contract to Mr.A advertise their products on digital marketing websites in USA.
and Mr.A has subcontracted that contract to Mr.B.

ABC Inc will pay (in USD) the advertising charges to Mr.A based on number of person viewed the add.
Out of the amount Received from ABC Inc.
Mr.A will pay (in USD) some charges to Mr.B. for running the add.

can you please explain the GST liability to Mr.A.??

what is the place of supply of services provided by Mr A to ABC Inc.?

can we treat him as a export of services and put in zero rated supply.?