I sell E-Books to only foreign customer

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..... Hi I sell E-Books to only foreign customer No payment from india is accepted on my website so i was thinking i would be excluded or included in GST tax do i need to pay tax on it ? I only and only server for foreign customers no and never i accept any payment from India any user trying to buy would get a message that Indian customers can't pay........... Thanks - Reply By vija .....

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..... y kumar - The Reply = As per Section 2(6) of IGST Act, 2017 - (6) export of services means the supply of any service when, (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in conve .....

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..... rtible foreign exchange; and (v) 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 ; If you satisfy the above criteria, it amounts to export of service and you need not pay any GST, since exports are zero rated as per Section 16 of IGST Act . However, as per Section 22 / 23 of CGST A .....

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..... ct, 2017 you need to take GST Registration, in case you wish to claim any refund of ITC on input services procured by you in exporting your service. You will also have to execute a bond in this regard with your jurisdictional Dy/Asst. Commissioner. - I sell E-Books to only foreign customer - Query Started By: - abhinav kumar Dated:- 28-6-2017 Goods and Services Tax - GST - Got 1 Reply - GST - .....

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..... Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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