Ship repair hydraulic machinery

Sir, Regarding to your question, you are doing export of service right.!

If yes means, during exporting of services there is no need to collect any GST tax from foreign countries, and you also not liable to pay GST in this regard if you are have LUT bond with you, 

incase if you are not having LUT means you are liable to pay IGST and then you can get refund of IGST by applying in GST portal for it,

 

Let's see what other professional are telling in this regard.!

No sir i don't have LUT

Sir you can apply for LUT in GST portal, its very easy process only, once u got LUT u can avoid GST during export.

Thanks for the reply

No it's not Export Services .
As per Definition of Export Services U/s 2(6) of IGST , The place of supply of Services must be outside India & in your case the supply of services is in India.
But As per Amendment Act 31, 2018 , 2n Provisio of Section 13(3)(a) being Amended , as in case of goods Temporarily imported into India for repair without being put to any use in India other than that which is required for such repairs , then it's export Services.

So now if the ship you are repairing must be imported for repair purpose from outside India , then only such repairs will be treated as export Services.

Yes if you have Not filed the LUT you are liable Charge IGST on Bill .so whether Recepeint is paying you GST or not But you are liable charge IGST & Deposit the same.

So it's better to File LuT online on portal

Thanks to all of you for guidance