TaxTMI 
TaxTMI 
Whether NOTIFICATION NO.10/2017-INTEGRATED TAX, DATED 13-10-2017 APPLY to - EXPORT OF SERVICES
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....hether NOTIFICATION NO.10/2017-INTEGRATED TAX, DATED 13-10-2017 APPLY to - EXPORT OF SERVICES<br> Query (Issue) Started By: - Adarsh singh Dated:- 2-2-2026 Last Reply Date:- 7-2-2026 Goods and Services Tax - GST<br>Got 8 Replies<br>GST<br>As per Notification No. 10/2017-Integrated Tax dated 13-10-2017, the Government has specified that persons making inter-State supplies of taxable services, havin....
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....g an aggregate turnover not exceeding Rs. 20 lakh in a financial year (computed on an all-India basis), are exempted from obtaining GST registration. However, the notification states that the aggregate turnover shall be computed on an all-India basis. This raises an interpretational issue as to whether the exemption from mandatory registration applies to all inter-State supplies, or only to inter....
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....-State supplies made within India. Question: Whether the threshold limit of Rs. 20 lakh is applicable even in case of export of services, and accordingly, whether a person exclusively making export of services with aggregate turnover not exceeding Rs. 20 lakh is not required to obtain GST registration, in terms of Notification No. 10/2017- Integrated Tax dated 13-10-2017? Please guide. R....
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....eply By Raam Srinivasan Swaminathan Kalpathi: The Reply: Exports are inter-state supplies only. Reply By Adarsh singh: The Reply: That is understood. My query is Shall export of services, qualify for exemption provided under said notification? or it cover only those inter state supply which are made within India. Reply By Raam Srinivasan Swaminathan Kalpathi: The Reply: Inter-sta....
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....te supply definition does not distinguish between made in india or outside india. That was the gist of my argument. Reply By Adarsh singh: The Reply: Thank you for clarification. Reply By Harshit Panjwani: The Reply: In my humble opinion, "to be computed on all India basis" referred in the Notification No. 10/2017 - Integrated Tax dated 13th October, 2017, carries the same meaning ....
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....and terminology as that of "aggregate turnover" as per Section 2(6) of the CGST Act, 2017. Hence, Export of Services are squarely covered by this Notification and there is no need for GST registration. Reply By Adarsh singh: The Reply: Thank You so such. Reply By VENU K: The Reply: Since "aggregate turnover" explicitly includes the value of "exports of services," a person exclusively en....
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....gaged in the export of services would need to include the value of such exports when calculating their aggregate turnover. If this aggregate turnover does not exceed the specified threshold of Rs. 20 lakh (or Rs. 10 lakh for special category States) in a financial year, then such a person is exempted from obtaining GST registration under Notification No. 10/2017-Integrated Tax. This exemption is g....
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....ranted notwithstanding the general requirement for compulsory registration for inter-State taxable supplies under Section 24(i) of the CGST Act, due to the overriding power granted by Section 23(2) of the CGST Act. My understanding Reply By Shilpi Jain: The Reply: The "all India basis" referred in the notification is for the turnover of the selling company. It does not in anyway mean the ....
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....Indian sales turnover. So even exports will get the exemption as it is the turnover of the Indian seller.<br> Discussion Forum - Knowledge Sharing ....