Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 20-8-2017 Last Replied Date:- 21-8-2017 – Dear expert, Modus operandi of our businessWe are providing services to various customers located in US as staff recruitment services. And the billing is made only from US office to our customers. And the company having branch office located in India and reimbursed all expenses made in India with some profit from our US office against the invoice raised by Indian branch to US office. And we get all the payment only foreign convertible currency. My query is1.whether are we Exporter of service? 2. If yes do we have to execute the bond or LUT as the case may be? 3. Do we get the refund against the inputs used in the business
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nce with Explanation 1 in section 8 (as under). Explanation 1.-For the purposes of this Act, where a person has,- (i) an establishment in India and any other establishment outside India; (ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or (iii) an establishment in a State or Union territory and any other establishment being a business vertical registered within that State or Union territory, then such establishments shall be treated as establishments of distinct persons. As stated above, services supplied by Indian office to US office of the same company is not export of service although Indian Branch raises invoice and collects payment in FE. It will be treated as inters
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