https://www.taxtmi.com/forum/issue?id=118615 Receipts from a social media platform for promoting domestic goods constitute export of services if supplier is in India, recipient is outside India, place of supply is outside India, and payment is received in convertible foreign exchange; contractual terms and invoices must be examined. LUT execution does not alter export character; procedural choices include furnishing an LUT to supply without IGST or paying IGST and claiming refund, and the supplies should be reported in GSTR 1 with appropriate invoicing or self billing as warranted. en-us Fri, 30 Jun 2023 18:43:37 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118615 Receipts from a social media platform for promoting domestic goods constitute export of services if supplier is in India, recipient is outside India, place of supply is outside India, and payment is received in convertible foreign exchange; contractual terms and invoices must be examined. LUT execution does not alter export character; procedural choices include furnishing an LUT to supply without IGST or paying IGST and claiming refund, and the supplies should be reported in GSTR 1 with appropriate invoicing or self billing as warranted. Discussion-Forum GST Fri, 30 Jun 2023 18:43:37 +0530 https://www.taxtmi.com/forum/issue?id=118615