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

Export of services: where place of supply is India, supply is not export and GST applies; invoice shows foreign recipient.
Supply of repair services performed in India does not qualify as export of services because the place of supply is India; therefore the supply is taxable and GST must be charged. An invoice may be issued in the foreign recipient's name and address and the bill-to/ship-to concept applies to services, but that invoicing does not alter the place of supply or export character.