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Does providing services to a foreign client via Zoom constitute as export and zero rated supply?

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Court :
Gujrat AAR

Brief :
The applicant M/s. Unlimited Unnati pvt.ltd., 33, New York Tower-A, 3rd floor, S.G. Road, Thaltej, Ahmedabad, Gujarat-380054 is conducting a training programme called ‘Exploring Potential & Achieving Dreams’ popularly knownas ePaD for Indian clients so far. The applicant has stated that they are planning to provide the same training to persons located out of India also; thatit will be purely on Digital media and there is no physical movement of either ofthe party i.e. the supplier or recipient; that they provide service for improvement for experience of life and on positiveness so that their service is covered under Service Code 999293 i.e. commercial training and coaching services.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/09/2021

GUJARAT AUTHORITY FOR ADVANCE RULING,
GOODS AND SERVICES TAX,
D/5, RAJYA KAR BHAVAN, ASHRAM ROAD,
AHMEDABAD – 380 009.

ADVANCE RULING NO. GUJ/GAAR/R/09/2021
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2020/AR/43)
Date: 20.01.2021

Name and address of the applicant : M/s. Unlimited Unnati pvt.ltd.,
33, New York Tower-A,
3rd floor, S.G. Road, Thaltej,
Ahmedabad, Gujarat-380054.

GSTIN of the applicant : 24AABCU0054G1ZT

Date of application : 28.09.2020
Clause(s) of Section 97(2) of CGST
/ GGST Act, 2017, under which
the question(s) raised.
: (e) Determination of the liability to
pay tax on any goods or services or
both.

Date of Personal Hearing : 23.12.2020(Through Online Hearing)

Present for the applicant : Shri Kalpesh Chaudhary, C.A.

B R I E F FA C T S

The applicant M/s. Unlimited Unnati pvt.ltd., 33, New York Tower-A, 3rd floor, S.G. Road, Thaltej, Ahmedabad, Gujarat-380054 is conducting a training programme called ‘Exploring Potential & Achieving Dreams’ popularly knownas ePaD for Indian clients so far. The applicant has stated that they are planning to provide the same training to persons located out of India also; thatit will be purely on Digital media and there is no physical movement of either ofthe party i.e. the supplier or recipient; that they provide service for improvement for experience of life and on positiveness so that their service is covered under Service Code 999293 i.e. commercial training and coaching services.

2. The applicant has stated that they are providing service to foreign client by way of digital means i.e. by way of Zoom Application and that these foreign clients can use their instruction on the same meeting id and password and also they aremaking payment to the bank account of the applicant in foreign convertibleexchange; that they are collecting full course fees at the time of registration ofparticipant; that the training programme is called ‘Exploring Potential andAchieving Dreams’ popularly known as ePaD for Indian clients which will be purely on digital media and there is no physical movement of either the supplier or the recipient. The applicant has also stated that they are planning to appoint oneperson for marketing their services in their respective country and they also plan to pay commission to such person based on fixed percentage as mutually agreedbetween both of them; that the person will arrange participants for their serviceand all the participants will make payment directly to the bank account of the applicant in foreign convertible exchange and thereafter, they will make paymenton monthly basis to such person as a commission after collection of fees from the participant chosen course by reference for him or her. The applicant has asked the following questions seeking Advance Ruling on the same:

1. Whether our service provided to recipient of foreign country will be considered as export and zero rated supply?

To know more in details find the attachment file

 

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on 23 April 2021
Published in GST
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