Export of Service

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....xport of Service<br> Query (Issue) Started By: - JOHN SHANNEL Dated:- 6-8-2021 Last Reply Date:- 7-8-2021 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>A firm (X) (located outside india) enter....

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....ed into a contract with an Indian firm (Y) for music right. The music to be used only in indian locaion i.e it is Goe-tagged in digital platform and can be used only in india like youtube etc. Since ....

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....the music rights is Geo-tagged to India can this be considered as export of services under section 16 of IGST Reply By Rajagopalan Ranganathan: The Reply: Sir, I feel the activity is import of serv....

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....ice since the owner of music right is located outside India. The music is to be used in Indian location i.e it is Geo-tagged in digital platform and can be used only in India like youtube etc., that i....

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....s within taxable territory. Therefore it will be treated as an export of service and liable to IGST and applicable customs duties.<br> Discussion Forum - Knowledge Sharing ....