TaxTMI 
TaxTMI 
export of service or intermediary services- reg
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....xport of service or intermediary services- reg<br> Query (Issue) Started By: - Nikhil kumar Dated:- 6-7-2025 Last Reply Date:- 7-7-2025 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>a logistics company providing door to door logistics within the india and outside India. they entered an agreement where they had arrange the transportation facility from company in india to port and cler....
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....ance and transportation facility at port to send the goods to outside India. for this works, company receives foregin exchage. Recepient is outside India. Whether the service renderd by the company will be treated as EXPORT OF SERVICE. Reply By YAGAY andSUN: The Reply: Yes, the service rendered by the logistics company shall be treated as Export of Service under Section 2(6) of the I....
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....ntegrated Goods and Services Tax Act, 2017, provided the following conditions are fulfilled: * The supplier of service is located in India; * The recipient of service is located outside India; * The place of supply of service is outside India; * The payment for such service has been received by the supplier in convertible foreign exchange; and * The supplier and recipient are n....
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....ot merely establishments of a distinct person under Explanation 1 to Section 8. In the instant case, since the recipient is located outside India, consideration is received in foreign exchange, and the place of supply, being the location of the recipient under Section 13 of the IGST Act, is outside India, the services qualify as Export of Services and shall be treated as a zero-rated supply under....
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.... Section 16 of the IGST Act, 2017.<br> Discussion Forum - Knowledge Sharing ....