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Export of Service, Goods and Services Tax - GST

Issue Id: - 117412
Dated: 6-8-2021
Export of Service

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A firm (X) (located outside india) entered into a contract with an Indian firm (Y) for music right. The music to be used only in indian locaion i.e it is Goe-tagged in digital platform and can be used only in india like youtube etc.

Since the music rights is Geo-tagged to India can this be considered as export of services under section 16 of IGST

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1 Dated: 7-8-2021
By:- Rajagopalan Ranganathan


I feel the activity is import of service since the owner of music right is located outside India. The music is to be used in Indian location i.e it is Geo-tagged in digital platform and can be used only in India like youtube etc., that is within taxable territory. Therefore it will be treated as an export of service and liable to IGST and applicable customs duties.


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