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Registration under GST for Export of Services

11 August 2021

Hello Friends, I have a query with respect to GST registration. A person located in India(Karnataka) is providing technical services to a company located in Australia and raising Invoice for his services month on month basis. His Total turnover is less than INR.20lakhs and he has not obtained GST registration. Australian company don't have any Branch office or any type of connection in India except the consultant services mentioned above. Now my query- whether the GST Registration is mandatory for providing the (Export) services? or Can he take shelter under Notification No. 10/2017-Integrated Tax?

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4 Replies

Sudhir Kulshreshtha (Advocate) (179 Points)
Replied 12 August 2021

It will be considered as a zero-rated supply i.e export of services. GST will not be levied on export of any kind of goods or services. In case the turnover/income of exporting services, exceeds 20 lakhs, you will be compulsorily required to take registration under GST even if exports are zero-rated under GST.

CA Pramod Kulkarni (14 Points)
Replied 12 August 2021

Hello Sudhir, Thanks for the reply. My query is what if the turnover is below Rs.20 Lakhs?

Notification 10/2017 IGST has provided exemptions from Registration in case of taxable services is below Rs.20Lakhs.

Since Export is Zero rated the said notification is not applicable is my view. Please let me know your views.

Sudhir Kulshreshtha (Advocate) (179 Points)
Replied 12 August 2021

Hi Pramod,

Notification No.10/2017 integrated tax dated 13 th. October,2017,GST seeks to exempt making inter-state supplies of taxable services from registration under section 23(2).

CA Pramod Kulkarni (14 Points)
Replied 12 August 2021

True. My worry is that in the said notification only Taxable Supplies has been mentioned. Where as Export falls in the category of Zero Rated Supplies. This is where am getting some worries.