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Place of supply as per section 12 Igst act

This query is : Resolved 

22 September 2023 Sir.
We are job recruitment firm in cochin. We conduct interviews, visa process, accommodation facilities to candidates for job requirements to aboard.
We get service charge from Dubai via foreign exchange .one of my friend says that as section 12 Igst act place supply not effect in our case

Can this is treated as export service.

As per my knowledge need LUT ( letter of undertaking) or bond.
Please advise

19 January 2024 if the payment is received in foreign currency, it will be classified as export of services.

You can apply for LUT and Export without payment of GST.



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