TaxTMI 
TaxTMI 
(XYZ) is in India providing services to foreign delegates when they visit India. All their arrangement like travelling, stay and meetings schedule are taken care by XYZ. XYZ receives payment in INR from PQR (outside India) for arrangement of these services. Is XYZ liable to pay GST on the amount received from PQR?
Applicability of GST
05 Dec 2022 
11 Replies 
2218 Views Asked by
Export of services: zero-rating depends on place of supply and receipt in convertible foreign exchange.
Export of services classification requires satisfaction of five cumulative IGST conditions, notably that the place of supply is outside India and consideration is received in convertible foreign exchange (or rupees where RBI permits). If any condition is not met the supply is not an export and is subject to GST in the taxable territory. The contributors debated whether place-of-supply rules alone determine export status; the factual clarification that payment was received in foreign currency addresses the currency condition but does not relieve the analysis of other export prerequisites. (AI Summary)
Export of services classification requires satisfaction of five cumulative IGST conditions, notably that the place of supply is outside India and consideration is received in convertible foreign exchange (or rupees where RBI permits). If any condition is not met the supply is not an export and is subject to GST in the taxable territory. The contributors debated whether place-of-supply rules alone determine export status; the factual clarification that payment was received in foreign currency addresses the currency condition but does not relieve the analysis of other export prerequisites. (AI Summary)