EXPORT OF SERVICE

Arunodhayam Arumugam (17 Points)

19 March 2019  
Total value of export of service received is Rs.1,84,00,000/-
Total expenses for export of service incurred Rs.1,82,00,000/-
Net service charges received Rs.2,00,000/-
Kindly let me know the value of service charges to be taxed under GST. Whether it is prior to the amount of expenses incurred or after the expenses incurred..