TMI BlogExport of serviceX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to the european company and I get paid in Euro. Please advice whether my service is exempted from service tax under ' export of service' Thanks. Monappa - Reply By Praveen Maheshwari - The Reply = 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices 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. - Reply By KASTURI SETHI - The Reply = 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 Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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. - Export of service - Query Started By: - Monappa gowda Dated:- 5-6-2019 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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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