XYZ(India) has provided remote service to a customer outside India regarding “online service for programming and development”. Is XYZ liable to pay GST on it?
Export of Service
Kaustubh Karandikar
No GST on XYZ's Export Services as Supply is Outside India, per Sections 13(3)(a) and 13(12) IGST Act. XYZ, an Indian company, provided remote online programming and development services to a customer outside India. The query was whether XYZ is liable to pay Goods and Services Tax (GST) on this export of service. Respondents agreed that no GST is applicable, as the place of supply is outside India, referencing Section 13 (3) (a) and Section 13 (12) of the IGST Act, 2017. The discussion emphasized the importance of engaging with complex queries for learning and professional growth, particularly for young legal professionals. (AI Summary)