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TMI BlogGST on pure export of servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... XYZ is having only export of services transactions and his turnover has exceeded the threshold limit of ₹.20 Lacs. Is he required to register with GST even if export of services are exempted from GST? If yes under which provisions? - Reply By Amit Agrawal - The Reply = Export of services are not exempt service but zero-rated u/s 16 of the IGST Act, 2017 . And zero-rated supply is dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferent from NIL rated / exempt supplies this position of law becomes more clear when one read Section 16 (2) of the IGST Act, 2017 . Consequently, benefit of Section 23 of the CGST Act, 2017 cannot be claimed. In other words, XYZ is liable to registration u/s 22 when threshold aggregate turnover limit is crossed even when its entire turnover is only for services exported. These a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re ex facie views of mine and the same should not be construed as professional advice / suggestion. - Reply By Amit Agrawal - The Reply = Kindly also note that export of service is inter-state supply and Notification No. 10/2017 Integrated Tax facilitate exemption from registration (despite Section 24 (i) ) only till one reaches specified limits of aggregate turnover of 20 Lac / 10 Lac as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case may be in a financial year. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. - Reply By Amit Agrawal - The Reply = In my first post above, please read as .....Consequently, benefit of Section 23 (1) (a) of the CGST Act, 201 7 cannot be claimed. Notification No. 10/2017 Integrated Tax (as referred and explaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in my second post) is issued using Section 23 (2) of the CGST Act, 2017 . - Reply By KASTURI SETHI - The Reply = Sh.Amit Agrawal Ji, Your reply is comprehensive and full of substance.Keeping in view of your continuous participation, I am very happy. I eagerly wait for your reply first. - Reply By Ganeshan Kalyani - The Reply = Sri Kasturi Sir you have rightly said. Sri Amit Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r replies has covered all aspects and cleared doubts well with the reference to section. Sri Amit Sir thanks. - Reply By Amit Agrawal - The Reply = Thank you very much, Shri Kasturi Sethi Ji Shri Ganeshan Kalyani Ji, for your kind words! Both of doing all this for so many years together now, helping lots of people in the process. And my contribution is nothing compared to efforts you have put ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over all these years on TMI. - Reply By Amit Agrawal - The Reply = *Both of you - GST on pure export of services - Query Started By: - Kaustubh Karandikar Dated:- 5-8-2022 Goods and Services Tax - GST - Got 7 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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