Place of supply of product development charges, Goods and Services Tax - GST

[KARAN VERMA]

Sir

My customer is outside India and I m exporting goods to such customer. Now, I have to recover product development charges from such customer.

What will be place of supply for this service. Whether I have to charge GST on such recovery.

Posts / Replies

[Ganeshan Kalyani]

Sir, refer sec.13 of IGST Act, 2017.

[KASTURI SETHI]

See Section 13(2) of IGST Act. Location of recipient of service is the place of supply. It is export of service, it (service) being integrated to export of goods.