What is the definition of service provider ? For service export promotion council

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....hat is the definition of service provider ? For service export promotion council<br> Query (Issue) Started By: - Dinesh kumar Dated:- 23-9-2025 Last Reply Date:- 29-9-2025 Customs - Exim - SEZ<br>Got 4 Replies<br>Customs<br>What is the procedure to fulfil export obligation against EPCG license issued to hotel( service provider) ?&nbsp; in which columns of GSTR-3B, supply will be r reflected showi....

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....ng service provide to foreigners?&nbsp; Is it will be counted as deemed export or not ?&nbsp; Reply By Sadanand Bulbule: The Reply: Your have three questions: Export obligation under EPCG for hotels is met by earning foreign exchange from from tourists (supported by FIRC/BRC). In GSTR-3B, report under 3.1(b) as Zero-rated supply (exports) under Section 2(6) of the IGST Act. No deemed export.....

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.... In fact, it is treated as Export of Services (Zero-rated supply). Reply By Dinesh kumar: The Reply: Thanks sir ji, A SERVICE PROVIDER have more than 200 licenses issued in the last five financial years but in GSTR-3B and 9 have zero digits in zero rated supply.&nbsp; also getting EODC from DGFT.&nbsp; How is it possible ?&nbsp; Or is not necessary to show in GSTR3b in case of EPCG OR SERVICE....

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.... PROVIDER? Reply By Shilpi Jain: The Reply: While you got your EPCG you would have mentioned the exports that you will do to fulfil the export obligation. THose services alone can be regarded. Export under FTP and GST is different. Reply By Vinay Kumar: The Reply: In this case, I am assuming you are hotel (and also EPCG holder) and providing accommodation services to the foreigners. These su....

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....pplies are considered for fulfilment of export obligation, since the export definition under FTDR Act is satisfied. But this is not considered as zero-rated supply under GST since the place of supply is India. It is neither considered as deemed exports. It is a regular GST B2C supply and to be declared in table 3.1(a) of GSTR-3B.<br> Discussion Forum - Knowledge Sharing ....