Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 15-9-2018 Last Replied Date:- 19-9-2018 – Dear Sir,We have done a service for repair work in India relating to a Foreign Customer . He will be paying the amount in Indian rupees and he wants to issue invoice in his name and foreign address. Now our question is whether gst is applicable for service made or what is the procedure to be followed. can be treated as export of service and invoice can be raised against lut or how to proceed.Experts please guideThanks & REgards,S.Ramakrishnan – Reply By KASTURI SETHI – The Reply = In my view it is not export of service. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 2 (6) of IGST Act, 2017, export
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y of service by you will not qualify as export of service. – Reply By Yash Jain – The Reply = Dear Sir,In GST Place of Service Provisions, if the Supply for the Service is rendered in India, then irrespective of the Location of the Recipient, it will be always be a Service Rendered in India – Reason & Logic – GST Being a destination & Consumption based Tax.For Taxes : Yes GST Will be charged.For Invoices : Yes you can raise the Invoice in Name of the Foreign Customer (Amendment has been made on 29.08.2018) were in bill to and Ship to Provision is being made applicable to Invoice also.Regards, – Reply By Yash Jain – The Reply = Dear Sir,The Bill to and Ship to is made applicable to service also. Inadvertently I had mentioned the Word
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