Export of Service

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..... Export of Service
Query (Issue) Started By: - JOHN SHANNEL Dated:- 6-8-2021 Last Reply Date:- 7-8-2021 Goods and Services Tax - GST
Got 1 Reply
GST
A firm (X) (located outside india) ente .....

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..... red 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 only in india like youtube etc. Since .....

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..... 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 Reply: Sir, I feel the activity is import of ser .....

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..... vice 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 can be used only in India like youtube etc., that .....

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..... is within taxable territory. Therefore it will be treated as an export of service and liable to IGST and applicable customs duties.
Discussion Forum - Knowledge Sharing .....

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