TaxTMI 
TaxTMI 
TaxTMI 
gst for services -reg
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....st for services -reg<br> Query (Issue) Started By: - Ramakrishnan Seshadri Dated:- 15-9-2018 Last Reply Date:- 19-9-2018 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>Dear Sir, We have done a service for repair work in India relating to a Foreign Customer . He will be paying the amount in Indian rupees and he wants to issue invoice in his name and foreign address. Now our question is wh....
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....ether gst is applicable for service made or what is the procedure to be followed. can be treated as export of service and invoice can be raised against lut or how to proceed. Experts please guide Thanks & REgards, S.Ramakrishnan Reply By KASTURI SETHI: The Reply: In my view it is not export of service. Reply By Rajagopalan Ranganathan: The Reply: Sir, According to Section 2 (6) of IGST Ac....
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....t, 2017, "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 service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange or in Indian rupees wherever permitted by the Reser....
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....ve Bank of India; 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 the above definition you are not satisfying the clauses (ii) and (iii), that is the place of provision is in taxable territory (India) though the customer is not residing in India. Therefore supply of service by you ....
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....will not qualify as export of service. Reply By Yash Jain: The Reply: Dear Sir, In GST Place of Service Provisions, if the Supply for the Service is rendered in India, then irrespective of the Location of the Recipient, it will be always be a "Service Rendered in India" - Reason & Logic - GST Being a destination & Consumption based Tax. For Taxes : Yes GST Will be charged. For Invoices : Yes ....
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....you can raise the Invoice in Name of the Foreign Customer (Amendment has been made on 29.08.2018) were in bill to and Ship to Provision is being made applicable to Invoice also. Regards, Reply By Yash Jain: The Reply: Dear Sir, The Bill to and Ship to is made applicable to service also. Inadvertently I had mentioned the Word "Invoice" instead of Service. Regards Reply By DR.MARIAPP....
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....AN GOVINDARAJAN: The Reply: GST is applicable since this would not amount to export of service. Reply By PAWAN KUMAR: The Reply: GST invoice to be issued.<br> Discussion Forum - Knowledge Sharing ....