I sell E-Books to only foreign customer

[abhinav kumar]

Hi

I sell E-Books to only foreign customer

No payment from india is accepted on my website so i was thinking i would be excluded or included in GST tax

do i need to pay tax on it ?

I only and only server for foreign customers no and never i accept any payment from India any user trying to buy would get a message that Indian customers can't pay...........

Thanks

AI Summary

Selling E-Books Abroad: GST Not Payable if Conditions Met Under IGST Act 2017, Registration Required for Refunds An individual inquires about the applicability of GST on selling e-books exclusively to foreign customers, with no payments accepted from India. A respondent clarifies that under the IGST Act, 2017, such transactions qualify as 'export of services' if specific conditions are met, including the supplier and recipient being in different countries and payments received in convertible foreign exchange. Exports are zero-rated, meaning no GST is payable. However, GST registration is necessary to claim any refund of input tax credit, and a bond must be executed with the jurisdictional authority.