Hi,
We are Digital marketing company based in India.
We provide Digital advertising services through different platforms like Google, Facebook Twitter YouTube LinkedIn Yahoo etc.
Query :-
We are providing services to a company based Outside India. Services will be provided to the audiences in India. Will GST be applicable?
My Doubt is, though client is based outside India audience where actually we will perform services is in India.
So service provider is in India, service receiver is outside India and Services to be performed is in India.
Can you please help me in this with sections?
Thanks in advance.
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.
since place of supply Of service in india.gst will be applicable.
CAclubindia
