https://www.taxtmi.com/forum/issue?id=117412 Whether licensing music by a non resident geo tagged for use only in India is an export of service under section 16 IGST is queried; the respondent notes the supplier is outside India, calls it an import of service, but also states that because the music is used within taxable territory it will be treated as an export of service and liable to IGST and customs, highlighting tension between supplier location and place of use in tax classification. en-us Fri, 06 Aug 2021 16:45:48 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117412 Whether licensing music by a non resident geo tagged for use only in India is an export of service under section 16 IGST is queried; the respondent notes the supplier is outside India, calls it an import of service, but also states that because the music is used within taxable territory it will be treated as an export of service and liable to IGST and customs, highlighting tension between supplier location and place of use in tax classification. Discussion-Forum GST Fri, 06 Aug 2021 16:45:48 +0530 https://www.taxtmi.com/forum/issue?id=117412