Applicability of GST

[InternationalCentreforAutomotiveTech Natrip]

As an Consultant, if we provide services to a foreign client at their place, say for example , if we provide services to an USA client by physically going to USA , then what will be the implication of GST on this transaction. consideration will be received in USD at USA.

Thank You.

AI Summary

GST Not Applicable for Services to Foreign Clients if Payment in USD, Under Section 13 of IGST Act. A consultant inquired about the applicability of GST when providing services to a foreign client in the USA, with payment received in USD. The consensus among the respondents was that GST is not applicable, as the service supply occurs in a non-taxable territory. One respondent highlighted the need to consider the nature of the service and its coverage under Section 13 of the IGST Act. Generally, the place of supply (POS) is determined by the recipient's location, which, in this case, is outside the country, thus exempting the transaction from GST.