Applicability of GST

[MURAGAIAH MELANGI]

Dear All,

i have one more query regarding applicability of GST, we are registered Company in Hyderabad, our corporate office at Spain, every month we are doing BIM Design works / Drafting works, the reports will deliver by an email and Server to Spain Office, monthly hourly basis we will Invoice it in Euros to our Corporate Office (Spain), after 2 months they will credit to our Bank, the bankers will converted in to INR,

However so far we are filing GST Monthly Returns, these sales we are showing Export Services and no GST payment.

Please let me understand why this is not taxable? GST not Charged? What is LUT?

Thanks!

MURAGAIAH MELANGI

9000181579

AI Summary

Hyderabad company confirms BIM services as zero-rated exports under CGST Act 2017, with no IGST if invoiced to separate entity. A company based in Hyderabad with a corporate office in Spain inquires about the applicability of GST on their BIM design services invoiced in Euros to their Spain office. They classify these services as export, showing them as zero-rated in GST returns without payment. Respondents clarify that under the CGST Act, 2017, these services qualify as 'zero-rated' exports, allowing them to be exported without paying IGST under a Letter of Undertaking (LUT). It is emphasized that if the Spain office is a separate entity, it qualifies as export; otherwise, it does not.