08 June 2018
We are a proprietar company providing services to find buyer/ sellers / clients and documentation for European company. The European company director don't have any company or owner of any Indian company. And we are providing services to them only outside Indian territory. They are not buying or selling from INDIA through us. We made the agreement for our long time business. We are taking commission in forex . Are we liable for gst on export of our services.
09 June 2018
Your services fall within the definition of the term intermediary as per the IGST Act. Further for an intermediary the place of supply is location of service provider, hence the place of supply and location being India, your service rendered is not export of service and GST would be applicable.
09 June 2018
Thanks for reply . You mean we are liable for IGST under GST act. How much percentage of IGST. Is there any chapter for this under GST...from where we can learn for our knowledge for invoice and refund etc.