TaxTMI 
TaxTMI 
GST for Services
X X X X Extracts X X X X
X X X X Extracts X X X X
....ST for Services<br> Query (Issue) Started By: - suvetha purushothaman Dated:- 11-12-2017 Last Reply Date:- 11-12-2017 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Hi, I am providing Web Designing, Domain Registration and hosting services. I have purchased Google apps for a client in Dubai. Kindly, please let me know whether i have put GST for that client. Because I am paying GST for Go....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ogle apps. Can anyone please guide me. Thank You Reply By ANITA BHADRA: The Reply: Dear Sir You need not to put GST for client in Dubai . You can claim refund of input Tax ( paid for Google Apps) . You have two options - pay IGST at the time of export and claim refund . or export under LUT without paying IGST and claim for input Tax refund , your services to Dubai client will be considered as....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... export of service subject to following conditions :(Section 2 (6) of IGST Act, 2017) 1.the supplier of service is located in India; 2.the recipient of service is located outside India; 3.the place of supply of service is outside India; 4.the payment for such service has been received by the supplier of service in convertible foreign exchange; and 5.the supplier of service and the recipient o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8; Relevant provisions :- Export of information technology is an important source of foreign exchange, with India being the biggest exporter of IT services. Exports are zero-rated and input taxes paid will be allowed as a refund. The default rule for place of supply (export of service) is th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e location of the service recipient if the address of the recipient is available. Regards Reply By KASTURI SETHI: The Reply: In my view also it is export of service.<br> Discussion Forum - Knowledge Sharing ....