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Issue ID: 117462
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Export of service ,GST Registration

Date 31 Aug 2021
Replies 10 Replies
Views 11067 Views
Export of Service may be zero-rated but treated as inter-state for turnover and may require GST registration.
Human-created content supplied to a US client is treated as an export of service and zero-rated for GST, but its value must be included in the supplier's aggregate turnover for threshold calculations. Experts diverge: Notification No.10/2017 exempts certain inter state services below the threshold, yet Section 24 of the CGST Act and IGST Act treatment of exports as inter state may render registration compulsory; practical advice is to obtain GST registration, declare exports in returns, seek IEC for benefits, and retain foreign receipt proof. (AI Summary)

I am a content writer for a client in US.
I write Content for them in word file and they publish it on their website/blog.I get paid in USD.

Whether this will be zero-rated supply? or OIDAR?

And considering this as zero rated if possible then We need not take gst registration till 20 lacs

As interstate supply of services was exempted till 20 lacs

Changed from Oct 2017

Thanks in Advance to experts

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