TaxTMI 
TaxTMI 
Export of Services - Employees of Indian Company working for Foreign Company
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....xport of Services - Employees of Indian Company working for Foreign Company<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 8-2-2022 Last Reply Date:- 10-2-2022 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>An Indian company (IC) loans/seconds its employees to a foreign company (FC). IC invoices FC and receives foreign currency. It adds an agreed mark-up to the actual cost of....
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.... the employee. Will this be eligible for export exemption if: (a) loaned/seconded employees work from India? (b) if they work at the FC site abroad, or work at any other location outside India? Reply By SOWMYA CA: The Reply: Sir, If the loaned / seconded employees work on the project of foreign company, then it amounts to export of service, irrespective of whether they work in India or outs....
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....ide of India and eligible for export exemption. The invoice amount will be actual cost plus an agreed mark-up Reply By Amit Agrawal: The Reply: Quantification of billing (i.e. service charges) is not a determining factor whether services provided is 'export' or not. Nature of services provided and 'Place of supply' being outside India u/s 13 of the IGST Act, 2017 (for services s....
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....o provided) are one of determining factor whether services provided is 'export' or not. More details are required about nature of services provided (which can be derived from roles / responsibilities mentioned in the agreement and mutual understanding thereto) as well as some factual aspects (depending upon potentially applicable situations (if any) in nature of the services specified in ....
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....sub-sections (3) to (13) of said section 13) to come to any conclusion.<br> Discussion Forum - Knowledge Sharing ....