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GST - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

IT software related consulting services - Export of services or ...

GST

July 4, 2020

IT software related consulting services - Export of services or not - services provided by the applicant to the foreign client through the Principal - ITC claim - payment of fees received by him in INR from the Principal - the said activity satisfies the conditions of Section 7(1){a) and is a supply under GST. As per Para 5 of Schedule II read with Section 7(1A), this supply is a supply of services.

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