TaxTMI 
TaxTMI 
Export of Services
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....xport of Services<br> Query (Issue) Started By: - Sanjeev Sharma Dated:- 17-8-2017 Last Reply Date:- 18-8-2017 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>As per Section 2(6) of IGST Act, "Export of services" means the supply of any service when,-- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of servi....
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....ce is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8; In view of above if services provided to overseas branch would not be eligible as export of services due to....
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.... specific exclusion for such transactions in the definition of "export of service". Will this sale to Overseas branch be liable for GST Payment or be treated as non-taxable supply and why. Reply By Kishan Barai: The Reply: In my view exports would be never chargeable to GST if the exporter has exported the goods or services under custom valuation rule 3 where it states that "Buyer and sell....
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....er are not related and the valuation of goods sold is on a commercial basis". Reply By Rajagopalan Ranganathan: The Reply: Sir, As per Section 7 (5) (a) of IGST Act, 2017 "Supply of goods or services or both when the supplier is located in India and the place of supply is outside India shall be treated to be a supply of goods or services or both in the course of inter-State trade or c....
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....ommerce. In view of the above provision supply of service to your overseas branch will be treated as inter-state supply and leviable to IGST. Reply By Himansu Sekhar: The Reply: It is not an export of service and accordingly igst is payable<br> Discussion Forum - Knowledge Sharing ....