gst for services -reg

[Ramakrishnan Seshadri]

Dear Sir,

We have done a service for repair work in India relating to a Foreign Customer . He will be paying the amount in Indian rupees and he wants to issue invoice in his name and foreign address. Now our question is whether gst is applicable for service made or what is the procedure to be followed. can be treated as export of service and invoice can be raised against lut or how to proceed.

Experts please guide

Thanks & REgards,

S.Ramakrishnan

AI Summary

GST Applies to Repair Services for Foreign Customers in India; Not Considered Export Under IGST Act, 2017. A query was raised regarding the applicability of GST on repair services provided in India for a foreign customer, with payment in Indian rupees and an invoice issued in the customer's name with a foreign address. Several experts responded, indicating that the service does not qualify as an export of service under the IGST Act, 2017, due to the location of the service provision being in India. Therefore, GST is applicable, and an invoice can be issued to the foreign customer. Amendments allow for billing to a foreign customer, considering the service as rendered in India.