What is the definition of service provider ? For service export promotion council

[Dinesh kumar]

What is the procedure to fulfil export obligation against EPCG license issued to hotel( service provider) ? 

in which columns of GSTR-3B, supply will be r reflected showing service provide to foreigners? 

Is it will be counted as deemed export or not ? 

[Sadanand Bulbule]

Your have three questions:

Export obligation under EPCG for hotels is met by earningforeign exchange from from tourists (supported by FIRC/BRC).

In GSTR-3B, report under 3.1(b) as Zero-rated supply (exports) under Section 2(6) of the IGST Act.

No deemed export. In fact, it is treated as Export of Services (Zero-rated supply).

[Dinesh kumar]

Thanks sir ji, A SERVICE PROVIDER have more than 200 licenses issued in the last five financial years but in GSTR-3B and 9 have zero digits in zero rated supply. 

also getting EODC from DGFT. 

How is it possible ? 

Or is not necessary to show in GSTR3b in case of EPCG OR SERVICE PROVIDER?

[Shilpi Jain]

While you got your EPCG you would have mentioned the exports that you will do to fulfil the export obligation.

THose services alone can be regarded.

Export under FTP and GST is different.

[Vinay Kumar]

In this case, I am assuming you are hotel (and also EPCG holder) and providing accommodation services to the foreigners. These supplies are considered for fulfilment of export obligation, since the export definition under FTDR Act is satisfied. But this is not considered as zero-rated supply under GST since the place of supply is India. It is neither considered as deemed exports. It is a regular GST B2C supply and to be declared in table 3.1(a) of GSTR-3B.

AI Summary

Whether hotel accommodation to foreign tourists counts as EPCG export obligation fulfilment and how to report in GSTR-3B A forum thread asked whether a hotel qualifies as a service provider for EPCG export obligation and how to report such supplies in GSTR-3B. One respondent said EPCG obligations can be discharged by earning foreign exchange (supported by FIRC/BRC) and treated as zero-rated export of services (reportable under the zero-rated export heading). Others clarified export under the foreign trade policy differs from GST treatment: accommodation to foreign tourists may meet FTP export criteria for EPCG but, under GST, may be a domestic B2C supply (place of supply India) and not a deemed export or zero-rated supply, hence different GSTR-3B reporting.