export of services

[Madhavan iyengar]

A Company B located in india provides technical manpower to its over seas customers ie after performing all checks , evaluating technical skills, of the technical persons to be deputed the technical persons deputed will not be on the rolls of B company they will be employees of the overseas customer

Company B will bill to its overseas customers in Euro and get foreign exchange

whether the aforesaid activity of Company B will fall within meaning of export of services

AI Summary

Indian Company B's Technical Manpower Services to Overseas Clients Qualify as Export Under GST, Say Experts A company in India, referred to as Company B, provides technical manpower to overseas clients. After evaluating and selecting suitable personnel, these individuals become employees of the overseas clients, not Company B. Company B invoices its clients in euros and receives payment in foreign currency. The query raised was whether this activity qualifies as an export of services under GST. Both respondents, Kasturi Sethi and Ganeshan Kalyani, agreed that the activity constitutes an export of service.