Supply with in india and billed to foreign buyer.

This query is : Resolved

R Gopalakrishna Pillai (Querist)
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04 October 2018 My friend has received an order from a US client for supply of interior products and asked him to ship the materials directly to their clients in India. Kindly explain the GST provisions in this case. He is getting payments in foreign currency

CA Rinkal

CA Rinkal (Expert)
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04 October 2018 As per IGST Act Section 2(6) “Export of services” means the supply of any service when, –

(i) the supplier of service is located in India;

(ii) the recipient of service is located outside India;

(iii) the place of supply of service is outside India;

(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange;

(v) the supplier of service and the recipient of service are not merely establishments of a distinct person