SUPPLY OF SERVICE (SOFTWARE DEVELOPMENT TO USA CLIENT)

[JOSEPH ALEXANDER]

We have a company called BLT having GST registration. We got an order from USA for software development through internet and payment in advance towards Employee cost , office rent and commission for the propritor and it is to pay by USD thought bank.Appx Monthly $3500.000 all in charges ( Employee cost,Rent and consultation fee)

1)

[KASTURI SETHI]

What is query ? Left.

[Ganeshan Kalyani]

Scenario narrated but query left out to mention here by the querist.

AI Summary

Export of services: cross-border software development paid in foreign currency raises GST treatment and place-of-supply considerations. A GST-registered company provides software development services to a US client with advance foreign-currency payments aggregating employee cost, office rent and proprietor commission; the core operative issues are whether the supply qualifies as an export of services, the appropriate place of supply, and the GST treatment and allocation of advance consideration for those cost components.