TaxTMI 
TaxTMI 
Export of Service under GST (Conditions)
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....xport of Service under GST (Conditions)<br> Query (Issue) Started By: - Sahil Shah Dated:- 5-3-2022 Last Reply Date:- 15-3-2022 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Hello Experts, If a person residing in India charges Consultancy Fees (in USD) from a company in USA, in which he is a director, is it considered to be export of service? There is no employment agreement with such c....
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....ompany but there is a consultancy agreement. I want to know this, so as to decide whether to take benefit of zero rated supply. Definition u/s 2(6) of IGST act has 5 condition for export of service, one of the 5 conditions is - "the supplier and recipient of service should not be merely establishments of a distinct person" Kindly reply considering this condition as other 4 conditions....
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.... given u/s 2(6) are satisfied by me. Thank you! Reply By Shilpi Jain: The Reply: It would be a zero rated supply i.e. export of service. The director and the company would be distinct persons Reply By KASTURI SETHI: The Reply: "the supplier and recipient of service should not be merely establishments of a distinct person" The above condition has been carried forward in GST as it e....
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....xisted in pre-GST era (Service Tax law ). So the following case law can help you. 2020 (8) TMI 181 - GUJARAT HIGH COURT LINDE ENGINEERING INDIA PVT. LTD. VERSUS UNION OF INDIA This judgement is based on the decision of Supreme Court. Reply By KASTURI SETHI: The Reply: Also go through this case law. L & T Sargent & Lundy Ltd. Vs. CCE 2021 (11) TMI 69 - CESTAT AHMEDABAD Reply By Sahil Shah: Th....
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....e Reply: Thank you so much for your valuable inputs Shilpa Mam & Kasturi Sir ! Reply By Amit Agrawal: The Reply: Please also see Circular No. 161/17/2021-GST (under F. No. CBIC-20001/8/2021-GST) dated 20.09.2021.<br> Discussion Forum - Knowledge Sharing ....