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TMI Bloggst for services -regX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, We have done a service for repair work in India relating to a Foreign Customer . He will be paying the amount in Indian rupees and he wants to issue invoice in his name and foreign address. Now our question is whether gst is applicable for service made or what is the procedure to be followed. can be treated as export of service and invoice can be raised against lut or how to proceed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Experts please guide Thanks REgards, S.Ramakrishnan - Reply By KASTURI SETHI - The Reply = In my view it is not export of service. - Reply By Rajagopalan Ranganathan - The Reply = Sir, According to Section 2 (6) of IGST Act, 2017, export of services means the supply of any service when, (i) the supplier of service is located in India; (ii) the recipient of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is located outside India ; (iii) the place of supply of service is outside India ; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange or in Indian rupees wherever permitted by the Reserve Bank of India; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance with Explanation 1 in section 8; In the above definition you are not satisfying the clauses (ii) and (iii), that is the place of provision is in taxable territory (India) though the customer is not residing in India. Therefore supply of service by you will not qualify as export of service. - Reply By Yash Jain - The Reply = Dear Sir, In GST Place of Service Provisions, if the Supply f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Service is rendered in India, then irrespective of the Location of the Recipient, it will be always be a Service Rendered in India Reason Logic GST Being a destination Consumption based Tax. For Taxes : Yes GST Will be charged. For Invoices : Yes you can raise the Invoice in Name of the Foreign Customer (Amendment has been made on 29.08.2018) were in bill to and Ship to Provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is being made applicable to Invoice also. Regards, - Reply By Yash Jain - The Reply = Dear Sir, The Bill to and Ship to is made applicable to service also. Inadvertently I had mentioned the Word Invoice instead of Service. Regards - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = GST is applicable since this would not amount to export of service. - Reply By PAWAN KUMAR - The Reply = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST invoice to be issued. - gst for services -reg - Query Started By: - Ramakrishnan Seshadri Dated:- 15-9-2018 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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