Clarification on export of services under GST

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..... s (All)/Superintendent of Taxes (All)/ Inspector of Taxes (All) Madam/Sir, Subject: Clarification on export of services under GST regarding Representations have been received seeking clarification on certain issues relating to export of services under the GST laws. The same have been examined and the clarifications on the same are as below: Sl. No. .....

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..... services located outside India for the full contract value; (ii) Import of services by the exporter of services located in India from the supplier of services located outside India with respect to the outsourced portion of the contract. Thus, the total value of services as agreed to in the contract between the exporter of services located in India and the recipient of services loca .....

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..... eign exchange in India due to the fact that the recipient of services located outside India has directly paid to the supplier of services located outside India(for the outsourced part of the services), that portion of the consideration shall also be treated as receipt of consideration for export of services in terms of section 2(6)(iv) of the IGST Act, provided the: (i) integrated tax has .....

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..... total contract value). ABC Ltd. India shall be the exporter of services for the entire value if the invoice for the entire amount is raised by ABC Ltd. India. The services provided by XYZ Ltd. Mexico to the US based client shall be import of services by ABC Ltd. India and it would be liable to pay integrated tax on the same under reverse charge and also be eligible to take input tax credit of the .....

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..... will be available for the total realization of convertible foreign exchange by ABC Ltd. India and XYZ Ltd. Mexico. 2. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Commissioner. (Mercina R. Panmei) Commissioner of Taxes, Manipur - Circular - Trade Notice - Public Notice - Instructions - Office orders T .....

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