Export of Services

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... As per Section 2(6) of IGST Act , 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 convertible foreign exchange; and (v) the supplier of servic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8 ; In view of above if services provided to overseas branch would not be eligible as export of services due to specific exclusion for such transactions in the definition of export of service . Will this sale to Overseas branch be liable for GST Payment or be treate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d as non-taxable supply and why. - Reply By Kishan Barai - The Reply = In my view exports would be never chargeable to GST if the exporter has exported the goods or services under custom valuation rule 3 where it states that Buyer and seller are not related and the valuation of goods sold is on a commercial basis . - Reply By Rajagopalan Ranganathan - The Reply = Sir, As per Section .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7 (5) (a) of IGST Act, 2017 Supply of goods or services or both when the supplier is located in India and the place of supply is outside India shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce. In view of the above provision supply of service to your overseas branch will be treated as inter-state supply and leviable to IGST. - R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eply By Himansu Sekhar - The Reply = It is not an export of service and accordingly igst is payable - Export of Services - Query Started By: - Sanjeev Sharma Dated:- 17-8-2017 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... MI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X