Heading 9961 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services provided by an intermediary when location of both supplier and recipient of goods is outside the taxable territory. Conditions Following documents shall be maintained for a minimum duration of five years: 1) Copy of Bill of Lading 2) Copy of executed contract between Supplier/Seller and Receiver/Buyer of goods 3) Copy of commission debit note raised by an intermediary service provider in taxable territory from service recipient located in nontaxable territory 4) Copy of certificate of origin issued by service recipient located in nontaxable territory 5) Declaration letter from an intermediary service provider in taxable territory on company letter head confirming that commission debit note raised relates to contract when both supplier and receiver of goods are outside the taxable territory. ********* Note: Inserted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019