GST On FOREIGN REMITTANCE CHARGES RECEIVED, Service Tax

[Kaushik Wadher]

Dear Sir

I have a query is GST applicable on the foreign remittance charges received (on recruitement services offered to overseas client in India and what is the % of GST and how to calculate the amount )

Kind Regards

Posts / Replies

[PAWAN KUMAR]

Dear sir,

As per my view

1.service provider located in jndia.

2.service receiver located outside India

3.services performed outside India place of supply

4.payment received in foreign currency

It is export of service and GST is not payable since export can be made under LUT. You may take 18 percentage rate of GST if you are making GST payment but later you will have to file refund.

[KASTURI SETHI]

Dear Querist,

You have received foreign remittance charges on account of recruitment services provided to overseas client in India.So you are covered under Section 13(2) of IGST Act, 2017. GST is payable @18%.