Doubt on GST on income on Service to Foreign company

[Kailash Sahoo]

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?

AI Summary

Export of service: recruitment to foreign client qualifies as zero rated supply, permitting LUT or tax and refund route.
Recruitment services supplied to a foreign client, where services are performed and enjoyed outside the taxable territory, qualify as an export of service and an inter state supply. Such supplies, characterised as manpower supply, are zero rated if export conditions are met; the supplier may either export under a Letter of Undertaking without paying tax or pay tax and seek refund.