Reverse charges

Is billing to foreign or local?

1.Service Provider & Services provided in india to foreign client , the POS will be India.

But

If its firm of advocate (Service Provider) then As per notification 12/2017 CT (R) , under Entry No.45 , is exempted if provided to :
ii) any person other than a business
entity; or
(iii) a business entity with an aggregate
turnover up to twenty lakh rupees (ten
lakh rupees in thecase of special
category states) in the preceding
financial year;

Hence Its exempted .

billing to dirrect foreign client

yes,.... its exempted

Dear pankaj ji,

service provided to the business entity which is registered in out side india and having turnover more than 20 lakh rupees .

DEAR SONU 

NOTIFICATION STATES ANY PERSON OTHER THEN BUSINESS ENTITY,

& THE RECEIPIENT IS NOT REGISTERED IN INDIA , THAT MEANS IN NON TAXABLE TERRITORY.(SO HARDLY MATTERS TURNOVER) BUT AS THE SERVICE PROVIDER  PROVIDER & THE SERVICE BEING PROVIDED IN INDIA SO THE POS IS INDIA (B2C)

SO ITS EXEMPTED.

NOW LETS SAY THAT YOU R HAVING THE PROPER ADDRESS OF RECEPIENT AS PER SECTION 13(2) THE POS WILL BE PLACE OF RECEIPENT MEANS EXPORT SALE BUT AS ADVOCATES FALL UNDER THE SECTION 9(3) IN THIS REGARD YOUR SERVICES WILL BE AGAIN COUNTED AS EXEMPTED 

CONL: IN ANY CASE YOUR SERVICES WILL BE EXEMPTED