Dear Expert,
I am a small proprietorship firm and my job is to supply services to my client based out in USA. My work nature of work is recruitment and I supply service by recruiting candidate for my client in USA. the candidates are in USA and the job requirements also in USA. I have a small team here and the entire income spend on my employees salary, and other office expenses.
So my doubt: is there any GST on consulting fees which I am receiving from my client in USA?
Indian Firm's Recruitment Services to USA Client Qualify as GST-Free Export Under IGST Act A small proprietorship firm based in India provides recruitment services to a client in the USA, raising a query about the applicability of GST on consulting fees received. An expert clarifies that since the service is consumed in a non-taxable territory, it qualifies as an export of service, making GST not applicable. Another expert notes that under the IGST Act, export of services is treated as inter-state supply and can be zero-rated. The firm has two options: export with GST payment and claim a refund, or export without payment under a Letter of Undertaking (LUT). (AI Summary)
TaxTMI 
TaxTMI 
