TMI BlogExport of ServiceX X X X Extracts X X X X X X X X Extracts X X X X ..... A (India) is subcontractor for B (USA) and provides software implementation/development services to C (India). A bills B and B bills C(India). Staff from A carry out services either in their offices or in C s office. Staff of A are deputed on projects being executed by A s subsidiary in the US. The staff spend 5-10% of their time in US and rest is done from India. Is this export of service? Does i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t become back office support services and therefore covered by the AAR ruling and liable to GST? - Reply By Spudarjunan S - The Reply = Dear Sir, While examining the place of supply for these transactions the documentation (i.e. agreement) between A B plays a major role. Kindly analyse whether A is acting as an agent of B while provided services to C if so then the transaction falls und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 13(8) of IGST Act - Location of supplier i.e. Intermediary services where it will not be considered as export of services as the place of supply would fall within India. However, if A is providing the services in his own capacity to C as per the instruction of B which is iterated in the agreement, then the same will fall under section 13(2) IGST Act subject to section 13(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of IGST Act - Location of the recipient which is outside India and the transaction may qualify for export of services subject other conditions u/s 2(6) of IGST Act. - Reply By Mahadev R - The Reply = If the services are being provided in relation to software (service), then the place of supply would be location of the recipient subject to fullfillment of other condtions in Section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (6) of IGST Act. The Maharashtra AAR has different facts (which still may not hold good) and may not be applicable for this scenario when A is providing main service and not acting as agent. - Export of Service - Query Started By: - Kaustubh Karandikar Dated:- 16-3-2019 Goods and Services Tax - GST - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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