Question 7: How do I determine whether IT services provided by me constitute export of service under GST ?
Answer: The supply of any service is considered an export of service, where the following conditions are met:
(1) the supplier of service is located in India;
(2) the recipient of service is located outside India;
(3) the place of supply of service is outside India;
(4) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(5) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with explanation 1 of section 8 of the IGST Act, 2017.
Related GST FAQ
150 GST FAQ’s Replied by Govt of India
Tweet FAQs on GST Registration
GST Tweet -100 FAQs replied by Govt ; Compilation
GST Rates FAQs on queries of Various Sectors Clarified by Govt
GST FAQs on queries of Various Sectors : Issued by Govt
GST on Handicraft Sector : FAQ
GST on Drugs and Pharmaceuticals : FAQ
GST on Food Processing Industry : FAQ
FAQs on Composition Levy under GST ( India )
GSTIN / PAN and Invoice information in Shipping Bill
Bond or LUT along with Shipping Bill
Related Topic on GST
Topic | Click Link |
GST Acts | Central GST Act and States GST Acts |
GST Rules | GST Rules |
GST Forms | GST Forms |
GST Rates | GST Rates |
GST Notifications | GST Act Notifications |
GST Circulars | GST Circulars |
GST Judgments | GST Judgments |
GST Press Release | GST Press Release |
GST Books | Best Books on GST in India |
GST Commentary | Topic wise Commentary on GST Act of India |
GST You Tube Channel | TaxHeal You Tube Channel |
GST Online Course | Join GST online Course |
GST History | GST History and Background Material |