GST applicability for Services provided to Japanese Company, Goods and Services Tax - GST

[Sudhir Shah]

I have GST registered firm Shah International - doing activity in India for Japanese company viz. Promoting their product, generating inquiry from India customers, India customer place order and payment directly to Japanese company - Japanese company directly supply goods to customer in India.

Managing their agents( motivating, controlling) in India, if required technical support to customer, I am providing.

Should I prepare Tax invoice to Japanese company with IGST? OR it is Export of Services without Payment (under LUT).

Kindly advise.

Thanks & Regards,

Sudhir Shah

Posts / Replies

[Alkesh Jani]

Sir, Please refer issue ID 113435

[CS SANJAY MALHOTRA]

Your service appears to be more of Commission Agent or Intermediary service, which is subject to CGST and SGST as POS shall be your place.

[Sudhir Shah]

Thank you very much for the reply.

Regards,

Sudhir Shah

[YAGAY ANDSUN]

In addition to above reply we understand that his advance ruling would be help to you:

2018 (4) TMI 808 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL