Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
D. Forum
What's New


Discussions Forum
Home Forum Service Tax This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Export of service, Service Tax

Issue Id: - 115051
Dated: 5-6-2019
By:- Monappa gowda
Export of service

  • Contents

Dear Sir ,

I am working as a consultant in Bangalore (india) for a european company which sells goods to Indian customers. My role is to generate enquiries , forward the quotations received from european company to Indian customers, particiapte in techno-commercial negotiations and pass on the orders to european company . The customers release order on european company . I raise a service invoice to the european company and I get paid in Euro. Please advice whether my service is exempted from service tax under ' export of service'



Post Reply

Posts / Replies

Showing Replies 1 to 2 of 2 Records

1 Dated: 5-6-2019
By:- Praveen Maheshwari

Place of supply of your service would be location of Supplier in terms of provision of Sec. 13(8)(b) of IGST Act, 2017..Accordingly, the said service would not qualify as export of services as per sec. 2(6) of IGST Act, 2017. Hence, CGST & SGST would be payable...In case aggregate turnover exceeds ₹ 20,00,000/- in a year.

2 Dated: 5-6-2019

You are providing intermediary services and covered under Section 13(8)(b) of the IGST Act. Place of supply is in India and you do not conform to the definition of 'export of service' under Section 2(6) of IGST Act. One parameter (iii) of sub-section 6 of Section 2 is not qualified. All conditions mentioned under Section 2(6) of IGST Act must be qualified.


Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map || ||