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GST Applicablity

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(Querist)
09 December 2019 Can you please provide the GST applicability on below mentioned export services.

(1) Product development assistance (includes making drawings and specifications): Place of supply is in U.K. and service provider is in India

(2) Providing IT support (working on servers which are based inUK : Place of supply is in U.K. and service provider is in India
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
09 December 2019 GST not applicable if registered under GST and LUT provided in GST portal.
Refund of input tax if any can be claimed.

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