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.

[Ganeshan Kalyani]

GST is not applicable.

[KASTURI SETHI]

Supply of service is in non-taxable territory. Hence not taxable under GST. I support the view of Sh.Ganeshan Kalyani, an expert.

[CSSANJAY MALHOTRA]

Your query is not complete. depends upon nature of service. Please share. Needs to be seen if it is specifically covered in Section 13 of IGST Act and POS is defined or not. If nothing defined then POS recipient place. For example if you organise event in USA, etc .

[Nash Industries I Pvt Ltd]

GST is not attracted. As per section 13 of the IGST Act, in the normal course, location of the recipient is the POS.

The POS is outside the country no tax is payable.

Regards

S.Ramaswamy

AI Summary

Place of supply rules: services supplied to a recipient located abroad are non taxable under GST, so no tax payable.
Place of supply determines GST liability for cross border consultancy services: if the recipient's location is outside India, the supply is treated as located in a non taxable territory and GST is not attracted. However, the nature of the service and any specific place of supply provisions must be examined, since particular services may have dedicated POS rules that alter the general outcome.