https://www.taxtmi.com/forum/issue?id=117462 Human-created content supplied to a US client is treated as an export of service and zero-rated for GST, but its value must be included in the supplier's aggregate turnover for threshold calculations. Experts diverge: Notification No.10/2017 exempts certain inter state services below the threshold, yet Section 24 of the CGST Act and IGST Act treatment of exports as inter state may render registration compulsory; practical advice is to obtain GST registration, declare exports in returns, seek IEC for benefits, and retain foreign receipt proof. en-us Tue, 31 Aug 2021 21:06:48 +0530 Thu, 23 Jan 2025 15:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117462 Human-created content supplied to a US client is treated as an export of service and zero-rated for GST, but its value must be included in the supplier's aggregate turnover for threshold calculations. Experts diverge: Notification No.10/2017 exempts certain inter state services below the threshold, yet Section 24 of the CGST Act and IGST Act treatment of exports as inter state may render registration compulsory; practical advice is to obtain GST registration, declare exports in returns, seek IEC for benefits, and retain foreign receipt proof. Discussion-Forum GST Tue, 31 Aug 2021 21:06:48 +0530 https://www.taxtmi.com/forum/issue?id=117462