TaxTMI 
TaxTMI 
TaxTMI 
Services provided to foreign company - Export or Local Sales
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....ervices provided to foreign company - Export or Local Sales<br> Query (Issue) Started By: - vishwanath shetty Dated:- 10-10-2025 Last Reply Date:- 17-10-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear Experts, Foreign company engaged Indian company to coordinate and manage various aspects of its international summits and awards. the scope includes, activities such as conte....
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....nt development, Secretariat, handling administration, finance, communications, and media engagement, confirming speakers, managing sponsorship, registrations, logistics and also coordinates all working groups and key programme. Indian company collects registration fess from participates of event (generally being foreign person) and pay back to foreign company. Indian company issu....
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....ed Invoices to participates of event. Will this be qualified as export in GST? Reply By KALLESHAMURTHY MURTHY K.N.: The Reply: Sir, GST is a destination-based law. Since the event was conducted in India, although the services provided by foreign companies are domestic supplies of services, it cannot be an export of services, even if the payment goes to the foreign company....
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..... The determining factor here is the place of supply where the service is consumed, not the location of the recipient of the payment. Since the service provider is located outside India, the Indian Company, being a recipient of services that collects fees for arranging events, is required to collect IGST and pay under the Reverse Charge Mechanism and can avail ITC on such payment.....
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.... This is my view only and not to be considered as a legal opinion. Reply By Rajan Kumar and associates: The Reply: Place of supply will be the location of the event, if it is located in outside the Indian territory. Yes, it will be considered as Export of Service. - Aivar Reply By Sadanand Bulbule: The Reply: Where the Indian company provides event coordination and managemen....
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....t services to a foreign company in respect of an event held outside India, the place of supply, as per Section 13(5) of the IGST Act, 2017, lies outside India, thereby satisfying the conditions of "export of services" under Section 2(6) of the Act and qualifying as a zero-rated supply. However, if the event is held within India, the place of supply is India, and the transaction does not qualify a....
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....s export, being liable to IGST. Reply By Shilpi Jain: The Reply: Terms of the agreement would be relevant to see what is the services provided. Relevant place of supply provision is The place of supply of services supplied by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or s....
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....imilar events, and of services ancillary to such admission or organisation, shall be the place where the event is actually held.<br> Discussion Forum - Knowledge Sharing ....