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To charge GST or Not -reference section 13 of IGST Act., Goods and Services Tax - GST

Issue Id: - 114377
Dated: 4-12-2018
By:- Vijay Kumar

To charge GST or Not -reference section 13 of IGST Act.


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Dear Experts

One of my client received an offer for creation/shooting of a animation film from a Canadian person. My client is registered GST Service Provider in India. Film will be shot/created in India but will be intended for the Canadian audience only. Canadian person has no Business connection in India and will pay in convertible foreign exchange. Do my client need to charge IGST on these services or these services can be treated as export of services.

Thanks in regards and season's best greetings.

Posts / Replies

Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 6-12-2018
By:- KASTURI SETHI

It is export of service and covered under Section 13(2) of IGST ACT, 2017. Place of supply is outside India.


2 Dated: 6-12-2018
By:- Vijay Kumar

Thank You Sir.


3 Dated: 7-12-2018
By:- DR.MARIAPPAN GOVINDARAJAN

I endorse the views of Shri Kasthuri Sethi.


Page: 1

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