GST Applicable or not & if yes How

[Ramesh Sah]

We have a proprietorship in name of Nepalekart, We basically sales recharge which is delivered as topup in Nepal but the money is collected from Indian person. As there are many Nepalese working in India but their family stays in Nepal so they go to our website & place a order of recharge through www.nepalekart.com. Since the topup is delivered in Nepal's so wanna ask whether we are liable to pay GST or not If yes then under which section & how we are taxable.

Money is collected through payumoney ie our payment gateway & the same is sent to Nepal through Bank ie swift is done to vendor in Nepal & the same money is deposited in our agent login as wallet balance in Nepal & the same wallet balance is used by customer here in India to pay & topup their nepali prepaid postpaid mobile number

AI Summary

Intermediary services: GST applies on the processing fee where the place of supply is in India.
The proprietor's activity constitutes intermediary services arranging recharge through a Nepali provider; the place of supply is in India and the supply is not an export. GST applies on the proprietor's service consideration, so tax is payable on the processing fee/commission retained by the intermediary, not on the total amount collected for the recharge.