GST applicability for Services provided to Japanese Company

[Sudhir Shah]

I have GST registered firm Shah International - doing activity in India for Japanese company viz. Promoting their product, generating inquiry from India customers, India customer place order and payment directly to Japanese company - Japanese company directly supply goods to customer in India.

Managing their agents( motivating, controlling) in India, if required technical support to customer, I am providing.

Should I prepare Tax invoice to Japanese company with IGST? OR it is Export of Services without Payment (under LUT).

Kindly advise.

Thanks & Regards,

Sudhir Shah

AI Summary

Intermediary services performed in India attract CGST and SGST where place of supply is in India, not export treatment.
Services consisting of promoting a foreign principal, generating inquiries, managing and motivating agents in India and providing support-while the principal supplies goods and receives payment-are characterised as intermediary or commission-agent services; such services have their place of supply in India and are taxable as domestic supplies subject to CGST and SGST, rather than being treated as exports under LUT.