Export under gst

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 December 2018 If software is developed by company in India and then exported outside India LUT is to be filed.But if company develops software outside India for the purpose of export then LUT not required.What is the relevant section in IGST Act or relevant rule in IGST rules for above provision?

Udaya Chandran

Udaya Chandran (Expert)
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12 December 2018 Could you throw more light on this transaction, what kind of software, it is permanent transfer or giving right to use your intellectual property?

Querist : Anonymous

Querist : Anonymous (Querist)

12 December 2018 Yes it is permanent transfer

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Udaya Chandran

Udaya Chandran (Expert)
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13 December 2018 Please refer section 13 of IGST Act, as per my opinion, place of supply is location of the recipient of services. No GST.

Querist : Anonymous

Querist : Anonymous (Querist)

13 December 2018 OK.But if company sends it's engineers outside India and software is developed outside India then LUT is not required.Is it so?