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GST for Services, Goods and Services Tax - GST

Issue Id: - 113173
Dated: 11-12-2017
By:- suvetha purushothaman
GST for Services

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I am providing Web Designing, Domain Registration and hosting services. I have purchased Google apps for a client in Dubai. Kindly, please let me know whether i have put GST for that client. Because I am paying GST for Google apps. Can anyone please guide me.
Thank You

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Showing Replies 1 to 2 of 2 Records

1 Dated: 11-12-2017

Dear Sir

You need not to put GST for client in Dubai . You can claim refund of input Tax ( paid for Google Apps) .

You have two options - pay IGST at the time of export and claim refund . or export under LUT without paying IGST and claim for input Tax refund

, your services to Dubai client will be considered as export of service subject to following conditions :(Section 2 (6) of IGST Act, 2017)

1.the supplier of service is located in India;

2.the recipient of service is located outside India;

3.the place of supply of service is outside India;

4.the payment for such service has been received by the supplier of service in convertible foreign exchange; and

5.the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;

Relevant provisions :- Export of information technology is an important source of foreign exchange, with India being the biggest exporter of IT services.

Exports are zero-rated and input taxes paid will be allowed as a refund.

The default rule for place of supply (export of service) is the location of the service recipient if the address of the recipient is available.


2 Dated: 11-12-2017

In my view also it is export of service.


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