25 October 2018
if place of supply is outside india then whether it will be taxable?
if not then which provision specifically deny it?
section 16 of igst or any other?
25 October 2018
If place of supply is outside India and supplier is in India, IGST shall be payable. If it amounts to zero rated service, exemption through Bond/LUT procedure or refund of IGST paid is available. There is no blanket exemption for any supply merely because place of supply is outside India.
CAclubindia
