To charge GST or Not -reference section 13 of IGST Act.

[Vijay Kumar]

Dear Experts

One of my client received an offer for creation/shooting of a animation film from a Canadian person. My client is registered GST Service Provider in India. Film will be shot/created in India but will be intended for the Canadian audience only. Canadian person has no Business connection in India and will pay in convertible foreign exchange. Do my client need to charge IGST on these services or these services can be treated as export of services.

Thanks in regards and season's best greetings.

AI Summary

Animation Film Service for Canadian Client Qualifies as Export Under Section 13(2) of IGST Act 2017 A client in India, a registered GST service provider, received an offer to create an animation film for a Canadian individual. The film will be produced in India but intended for a Canadian audience, with payment in convertible foreign exchange. The query posed was whether to charge IGST on these services or treat them as an export of services. An expert clarified that it qualifies as an export of service under Section 13(2) of the IGST Act, 2017, as the place of supply is outside India. Another participant agreed with this interpretation.