1.
Dear Sir
You need not to put GST for client in Dubai . You can claim refund of input Tax ( paid for Google Apps) .
You have two options - pay IGST at the time of export and claim refund . or export under LUT without paying IGST and claim for input Tax refund
, your services to Dubai client will be considered as export of service subject to following conditions :(Section 2 (6) of IGST Act, 2017)
1.the supplier of service is located in India;
2.the recipient of service is located outside India;
3.the place of supply of service is outside India;
4.the payment for such service has been received by the supplier of service in convertible foreign exchange; and
5.the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;
Relevant provisions :- Export of information technology is an important source of foreign exchange, with India being the biggest exporter of IT services.
Exports are zero-rated and input taxes paid will be allowed as a refund.
The default rule for place of supply (export of service) is the location of the service recipient if the address of the recipient is available.
Regards