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

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.