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.

[KASTURI SETHI]

It is export of service and covered under Section 13(2) of IGST ACT, 2017. Place of supply is outside India.

[Vijay Kumar]

Thank You Sir.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Kasthuri Sethi.

AI Summary

Export of services: services in India for a foreign recipient paid in convertible forex have place of supply outside India. Services provided in India to a recipient located outside India, with no business presence in India and paid in convertible foreign exchange, satisfy the conditions for classification as export of services because the place of supply is outside India under the IGST place-of-supply framework.