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    <title>GST for foreigner based outside India ?</title>
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    <description>The query asks if technical/coaching services supplied by a foreign supplier outside India to an Indian recipient attract GST. One position in the discussion treats such cross border procurements as import of services taxable under GST with IGST applicable at a rate dependent on service nature; an opposing position contends services performed and supplied from outside India, or characterized as employer-employee, may fall outside GST taxable supply.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=112796</link>
      <description>The query asks if technical/coaching services supplied by a foreign supplier outside India to an Indian recipient attract GST. One position in the discussion treats such cross border procurements as import of services taxable under GST with IGST applicable at a rate dependent on service nature; an opposing position contends services performed and supplied from outside India, or characterized as employer-employee, may fall outside GST taxable supply.</description>
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      <law>GST</law>
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