09 September 2023
Dear All, Please help me on the below topic. We have given a consultation/professional service to a client of Singapore at Durgapur, West Bengal. We are registered in West Bengal. Will it be billed as intrastate or interstate. Party is paying through Singapore dollar. Will it be treated as export or not.
11 September 2023
I would like to differ from Experts Opinion, Location of Service Recipient is Outside India Location of Service Provides in in India
So Place of Supply needs to checked with Section 13 of IGST Act and since the service provided does not fall under sub-sections (3) to (13) of Section 13, Place of Supply will be Location of Recipient in this Case.
So According to my understanding this will be Inter-state Supply ( Export of Service). Because Service is provided to Singapore client and Billing will be done to Singapore. Just on the direction of of Singapore client consultantion is given in WB.
CAclubindia
