Export of Service, Goods and Services Tax - GST

[Kaustubh Karandikar]

XYZ(India) will be selling a software to PQR(U.K.) but the same will be delivered and used by ABC(India). PQR and ABC are related. Is XYZ liable to pay GST on the sale of software?

Posts / Replies

[Ganeshan Kalyani]

What is your view Sir ?

[KASTURI SETHI]

It is taxable. The place of supply is within India as per Section 10 (1)(C) of IGST Act, 2017.

SECTION 10. Place of supply of goods other than supply of goods imported into, or exported from India. - (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under, -

(c) where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient;

[Kaustubh Karandikar]

My view is, If the software is delivered to ABC in India in physical form, then XYZ will be required to pay otherwise NO.

[Ganeshan Kalyani]

The transaction is taxable.