TaxTMI 
TaxTMI 
Sir, IT & ITES Industries operates its business having head office in India and having branches outside india. Now In order to providing services to its foreign clients, part of service provision is done from India and rest part is completed by its foreign branches but Invoice to all foreign clients is done from india (from head office).whether it be export of service a OR Not to be export by contending that part of service is performed from outside india i.e.by foreign branch?
Export benefits to IT and ITES Industries under GST
26 Dec 2018 
13 Replies 
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Export of services: supplier location and intermediary characterisation determine GST treatment for cross border IT/ITES supplies.
Whether services jointly provided by an Indian head office and a foreign branch qualify as export of services depends on supplier location, intermediary characterisation of the foreign branch, place-of-supply rules, and applicable exemptions; where the foreign branch is a distinct person performing services from abroad those services are ordinarily non-taxable in India as intermediary supplies, whereas contractual invoicing, payment receipt in India, and RBI permission may support treatment as export for services supplied from India, subject to import-of-service reverse charge consequences. (AI Summary)
Whether services jointly provided by an Indian head office and a foreign branch qualify as export of services depends on supplier location, intermediary characterisation of the foreign branch, place-of-supply rules, and applicable exemptions; where the foreign branch is a distinct person performing services from abroad those services are ordinarily non-taxable in India as intermediary supplies, whereas contractual invoicing, payment receipt in India, and RBI permission may support treatment as export for services supplied from India, subject to import-of-service reverse charge consequences. (AI Summary)