Gst on reimbursement invoice to overseas entity for services provided in india

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Gst on reimbursement invoice to overseas entity for services provided in india
Query (Issue) Started By: - manoj baby Dated:- 21-3-2022 Last Reply Date:- 3-4-2022 Goods and Services Tax - GST
Got 4 Replies
GST
Dear Sir/Madam Abc is a freight forwarder in india,renders services and raises invoices for reimbursement of expenses at cost (cha charges paid in india)to PQR overseas entity .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (associate co of abc based IN USA) .PQR renders services and bills to XYZ ( entity in china) for import of goods from china to sez located in Chennai in India. Is abc liable to charge gst on invoice for reimbursements raised on pqr. Wont this be treated as export as only place of supply condition is not satisfied rest all are satisfied under export definition under gst.. Reply By Shilpi Jain: The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Reply: For transportation of goods services, u/s 13 PoS would be in India (destination of goods) Once PoS is outside India - tax will be liable for ABC and cannot be regarded as export. You could consider if ABC can issue invoice to XYZ directly and PQR at the max could act as a pure agent whereby, any tax charged by ABC can be availed as credit. Reply By manoj baby: The Reply: Respected mad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... am Will ABC INDIA freight forwarding business qualify under section 13(9) for pos. Then final destination of good should be treated as pos i.e Sez which is zero rated..then our only violating condition in definition of export on pos will be fulfilled and can't then our invoicing to associate co outside India without gst for services given in india be treated as exports.. Reply By KASTURI SET .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... HI: The Reply: "Only place of supply condition is not satisfied rest all are satisfied under export definition under GST." All conditions have to be satisfied to qualify as export of service. 'Place of supply' is most important determinant factor. Is ABC in a position to prove itself as pure agent in the given facts ? Reply By Shilpi Jain: The Reply: Another point is that t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he zero rating is if the supply is made to an SEZ and not that the PoS has to be in SEZ.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X