GST if Mony received in Convertible Currency

[NILESH PITALE]

Dear Expert

Our Client is dealing in Computer Hardware & software( Registered in Maharashtra), He Received order from Foreign Customer for Server, And as per Customer instruction Server has to installed in Maharashtra & Gujarat( at customer Offices) but payment we will received in Convertible Currency........ In this case what will be GST Taxation- If server installed in Mah and if installed in Gujarat---- Please guide

AI Summary

Place of supply rules: foreign currency payment does not make domestic server supply an export; tax follows location.
Payment in convertible foreign exchange does not make a domestically installed server an export. First classify the transaction as supply of goods or services. If goods remain in India, determine delivery location to decide intra state or inter state supply and charge GST accordingly. For services, apply the place of supply rule based on the location of the recipient; multi location supplies including taxable territory are treated at the taxable location. IGST applies for inter state supplies unless a valid LUT is in place.