TaxTMI 
TaxTMI 
Design Service Charges
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....esign Service Charges<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 28-7-2021 Last Reply Date:- 8-8-2021 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>XYZ exported goods withou....
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....t payment of GST to PQR, USA. The product design for the same was made by XYZ as per the requirement of PQR and charges for the same was separately recovered from PQR by issuing a service invoice as '....
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....Design Service Charges'. Is XYZ required to pay GST on the amount recovered from PQR? Reply By KASTURI SETHI: The Reply: In my view, XYZ is not required to pay GST on the amount of design service ch....
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....arges inasmuch as these charges have nexus with the goods exported. These charges are integrated with the exported goods. (though charged separately) .The burden of proof regarding the nexus is cast u....
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....pon the manufacturer-exporter. Reply By Shilpi Jain: The Reply: Further, even if it is an independent supply, the design services would also be an export of service. Reply By Ganeshan Kalyani: The....
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.... Reply: I agree with the view of both the experts.<br> Discussion Forum - Knowledge Sharing ....