Charging of GST to overseas customers in India

[Radhashyam Dash]

Hello Sir,

There is an overseas company e.g. xyz, Inc having office in India with name xyz india pvt.ltd.

I also have entity abc, Inc with office in India with name abc india pvt ltd.

Question 1: If I supply some goods, labour & some other services to xyz, inc ( within India ) from abc india pvt ltd, then can I charge GST to the customer ?

Question 2: If I supply some goods, labour & some other services to xyz, inc ( within India ) from abc, Inc, then can I charge GST to the customer ?

Question 3: If I supply some goods, labour & some other services to xyz, inc ( outside India ) from abc, Inc, then can I charge GST to the customer ?

Question 4: If I supply some goods, labour & some other services to xyz, inc ( outside India ) from abc, India Pvt ltd, then can I charge GST to the customer ?

Regards

radhashyam

[Rajagopalan Ranganathan]

Sir,

The question wise replies are as under:-

Q 1: Yes.

Q 2: Question 1 is repeated. Hence the reply is same as that provided to Q 1.

Q 3: No tax is payable if the supply is made under Letter of Undertaking or bond. Or you can pay IGST on the supply made by you and then you claim refund of the same.

Q.4: Question 3 is repeated. The answer is same as question 3.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Rajagopalan

[KASTURI SETHI]

I think the querist is differentiating between abc Inc. and abc India Pvt. Ltd. but reply will remain same as opined by Sh.Ranganathan, Sir.

AI Summary

GST chargeability on supplies within India, while exports are zero rated under LUT or subject to IGST with refund. Supplies made in India to an overseas company or its Indian office attract GST when the place of supply is in India; supplies qualifying as exports are zero rated if made under a Letter of Undertaking or bond, or may be subject to IGST with a subsequent refund claim.