Export of Service under GST (Conditions)

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..... Hello Experts, If a person residing in India charges Consultancy Fees (in USD) from a company in USA, in which he is a director, is it considered to be export of service? There is no employment agreement with such company but there is a consultancy agreement. I want to know this, so as to decide whether to take benefit of zero rated supply. Definition u/s 2(6) of IGST act has 5 condit .....

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..... ion for export of service, one of the 5 conditions is - the supplier and recipient of service should not be merely establishments of a distinct person Kindly reply considering this condition as other 4 conditions given u/s 2(6) are satisfied by me. Thank you! - Reply By Shilpi Jain - The Reply = It would be a zero rated supply i.e. export of service. The director and the company woul .....

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..... d be distinct persons - Reply By KASTURI SETHI - The Reply = the supplier and recipient of service should not be merely establishments of a distinct person The above condition has been carried forward in GST as it existed in pre-GST era (Service Tax law ). So the following case law can help you. 2020 (8) TMI 181 - GUJARAT HIGH COURT LINDE ENGINEERING INDIA PVT. LTD. VERSUS UNION OF .....

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..... INDIA This judgement is based on the decision of Supreme Court. - Reply By KASTURI SETHI - The Reply = Also go through this case law. L T Sargent Lundy Ltd. Vs. CCE 2021 (11) TMI 69 - CESTAT AHMEDABAD - Reply By Sahil Shah - The Reply = Thank you so much for your valuable inputs Shilpa Mam Kasturi Sir ! - Reply By Amit Agrawal - The Reply = Please also see Circular No. .....

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..... 161/17/2021-GST (under F. No. CBIC-20001/8/2021 GST) dated 20.09.2021. - Export of Service under GST (Conditions) - Query Started By: - Sahil Shah Dated:- 5-3-2022 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTM .....

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..... I - TMITax .....

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