Export of Service

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A firm (X) (located outside india) entered into a contract with an Indian firm (Y) for music right. The music to be used only in indian locaion i.e it is Goe-tagged in digital platform and can be used .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... only in india like youtube etc. Since the music rights is Geo-tagged to India can this be considered as export of services under section 16 of IGST - Reply By Rajagopalan Ranganathan - The R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eply = Sir, I feel the activity is import of service since the owner of music right is located outside India. The music is to be used in Indian location i.e it is Geo-tagged in digital platform and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... can be used only in India like youtube etc., that is within taxable territory. Therefore it will be treated as an export of service and liable to IGST and applicable customs duties. - Export of Serv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ice - Query Started By: - JOHN SHANNEL Dated:- 6-8-2021 Goods and Services Tax - GST - Got 1 Reply - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Manage .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X