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Service out side India

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Actor registered under GST in Mumbai and Producer also registered in Mumbai but shooting took place outside India. Whether cgst and sgst or IGST applicable
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Yes GST shall be applicable at 18% and the HSN Code shall be 999631, I understand that your doubt is not on the rate and the code and is on the levy of Tax.

Please ynderstand that like in Service tax Place of Provision of Services Rules if both the SP & SR are residents then even if Place of Provsision is outside India then also that Service will be taxable in India, Similarly the same concepts apply in GST. Thus GST will be applicable as both the SP(Actor) and SR(Producer/Production House) are loacted in India.


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