TaxTMI 
TaxTMI 
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
17 Jun 2019 
3 Replies 
1162 Views Asked by
Place of supply outside India: exported online programming services treated as export of service and not subject to GST.
Remote online programming and development services provided by an Indian supplier to a recipient located outside India qualify as export of services where the place of supply is determined to be outside India under the IGST place-of-supply provisions; when those conditions are met such cross-border services are not subject to GST. (AI Summary)
Remote online programming and development services provided by an Indian supplier to a recipient located outside India qualify as export of services where the place of supply is determined to be outside India under the IGST place-of-supply provisions; when those conditions are met such cross-border services are not subject to GST. (AI Summary)