Whether GST is Applicable on Foreign Currency Income Earned Abroad Remitted to India

Manik (CA) (830 Points)

10 June 2023  

Dear Experts,

I have one query in GST. One of my friends is giving tutions of German Language from Germany only to German Students and taking money in German Currency from them. Subsequently he transfers this money to his Indian Bank Account which gets transfered to Indian Currency on deposit in Indian Bank.

His Chartered Accountant is of opinion that this attracts IGST on the Language Tutions given aborad for remittances done to India.

We need to know as to what the GST law says in this case with following scenerios : - 

1. In Case Turnover is more than Rs 40 Lakhs
2. In Case Turnover is less than Rs 40 Lakhs

His GST Registration Number is from Delhi.

With Regards,
Manik