GST on Services received by Govt from outside India

By | August 21, 2017
(Last Updated On: August 21, 2017)

 

Question 14: Would services received by Government, a local authority, a governmental authority from a provider of service located outside India be taxable under GST ?

Answer: No tax is payable on the services received by the Government / local authority/ governmental authority from a provider of service located outside India. However, the exemption is applicable to only those services which are received for the purpose other than commerce, industry or any other business or profession. In other words, if the Government receives such services for the purpose of business or commerce, then tax would apply on the same.

Question 15: Whether the exemption is applicable to online information and database access or retrieval services received by Government or local authorities from provider of service located in non taxable territory?

Answer: No. Online information and database access or retrieval services received by Government or local authorities from non taxable territory for any purpose including furtherance of business or commerce are liable to tax.

 

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