Whether provision of service to a foreign buyer over the matil and mobile communication chargeable in India?

Last updated: 27 November 2021

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This advance ruling addresses whether Goods and Services Tax (GST) is applicable in India for mobile communication services provided to a foreign buyer. The Authority for Advance Rulings in Karnataka examined the specifics of the service provision and its tax implications under Indian GST law. The decision clarifies the tax treatment for such cross-border transactions.

Court :
Centre The Commissioner of Central Tax, Belgaum Commissionerate, Belagavi.

Brief :
Whether provision of service to foreign buyer over the mail and mobile communication is chargeable in India? If Chargeable to tax then at what rate? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 05.10.2021.

Citation :
KAR ADRG 51/2021

THE AUTHORITY FOR ADVANCE RULINGS IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU - 560 009
Advance Ruling No. KAR ADRG 51/2021 Date : 29-10-2021
Present:
1. Dr. Ravi Prasad M.P. Additional Commissioner of Commercial Taxes
2. Sri. T. Kiran Reddy Joint Commissioner of Customs 8z, Indirect Taxes
Member (State)

Please find attached the enclosed file for the full judgement.

FAQ :

This advance ruling specifically examines the applicability of GST in India for mobile communication services rendered to a foreign buyer.

The advance ruling was issued by the Authority for Advance Rulings in Karnataka, Goods and Services Tax.

The ruling concerns whether mobile communication services provided to a foreign buyer are chargeable to GST in India.

The advance ruling was dated 29-10-2021.

Attached File : 1442821_4662_genesistrade81121.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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