Clarification on export of services under GST

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..... Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) …………………………………………. Subject: Clarification on export of services under GST - Reg. Representations have been received seeking clarification on certain issues relating to export of services under the GST laws .....

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..... vices located outside India for the full contract value; (ii) Import of services by the exporter of services located in India from the supplier 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 Indi .....

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..... the fact that the recipient of services located outside India has directly paid to the supplier of services located outside India (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 i .....

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..... exporter of services for the entire value if the invoice for the entire amount is raised by ABC Ltd. India. 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 .....

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..... tible foreign exchange by ABC Ltd. India and XYZ Ltd. Mexico. 2. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 3. Difficulty if any, in the implementation of the above instructions may please be brought to the notice of this office. (Sangeetha P.) Commissioner, State Tax Chhattisgarh, Raipur
Circular, Trade Notice, Public Notice, Ins .....

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