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GST - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Levy of GST - Export of Supply of services or not - providing ...

GST

February 5, 2021

Levy of GST - Export of Supply of services or not - providing business promotion services on behalf of the foreign company, as an agent, by utilizing his medical expertise - the applicant who is the provider of services is located in India and the recipient of service, i.e. the foreign company, is located outside India. The payment for such service is received in foreign currency and the applicant and the foreign company are not related persons. The place of supply is India, in terms of Section 13 (8) of the IGST Act 2017 and hence the impugned services are not covered under export of services, as all the required conditions are not fulfilled. - AAR

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