Clarification on export of services under GST.

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..... T/GST-15/2017/283. - Representations have been received seeking clarification on certain issues relating to export of services under the GST laws. The same have been examined and the clarifications on the same are as below: Sl.No. Issue Clarification 1. In case an exporter of services outsources a portio .....

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..... lier of services located outside India with respect to the outsourced portion of the contract. Thus, the total value of services as agreed to in the contract between the exporter of services located in India and the recipient of services located outside India will be considered as export of services if all the conditions laid down in section 2(6) of the Integrated Goods and Services Tax Act .....

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..... ndia (for the outsourced part of the services), that portion of the consideration shall also be treated as receipt of consideration for export of services in terms of section 2(6)(iv) of the IGST Act, provided the: (i) integrated tax has been paid by the supplier located in India for import of services on that portion of the services which has been directly provided by the supplier located .....

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..... ia. The services provided by XYZ Ltd. Mexico to the US based client shall be import of services by ABC Ltd. India and it would be liable to pay integrated tax on the same under reverse charge and also be eligible to take input tax credit of the integrated tax so paid. Further, if the provisions contained in section 2(6) of the IGST Act are not fulfilled with respect to the realization of convertib .....

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..... ficatory in nature and not meant for any interpretation of provisions of the Act and rules. 3. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date. 4. This Circular shall be deemed to have come into force with effect from the 31st December, 2018. Sd/- Anurag Goel, IAS., Commissioner of State tax, Assam, .....

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