Go AD-Free with CAclubindia Pro and get a FREE CCI Coffee Mug. Subscribe Now!

export of services

alant (Accounts Executive) (55 Points)

12 January 2018

in case of Export of services we have to make igst payment or not

Reply
Follow
Share

8 Replies

Divakar (Student CA Final ) (11857 Points)
Replied 12 January 2018

Yes if u hv not LUT or BOND

Upgrade to CAclubindia Pro. Subscribe Now!

Akhil Rajeev Reddy (Article Assistant) (121 Points)
Replied 12 January 2018

There are 2 options- With payment (rebate) Without payment (LUT,/bond)

alant (Accounts Executive) (55 Points)
Replied 12 January 2018

Make igst @ 18 % then apply for refund

Madhukar N Hiregange (Chartered Accountant) (39039 Points)
Replied 12 January 2018

No need to pay IGST on export of services. ( confirm that place of supply is outside India as per sec 13 of IGST)

Option to debit the credit and pay the IGST by utilising the credit under export under rebate. Then go for the refund of amount apid for exports.

1 Like

alant (Accounts Executive) (55 Points)
Replied 12 January 2018

Thank you sir

Upgrade to CAclubindia Pro. Subscribe Now!

Divakar (Student CA Final ) (11857 Points)
Replied 12 January 2018

But sir firstly he has to pay igst na... And later he will get refund for that

karan narula (CA) (43 Points)
Replied 12 January 2018

in case of export services place of supply is generally outside india therefore it does not fall under the ambit of gst and therefore no question of igst get arosed

Divakar (Student CA Final ) (11857 Points)
Replied 12 January 2018

Dear karan.. Plz refer rule 96A of cgst act... Export of goods and services is zero rated but u hv to make igst payments on that when u r not exporting through either LUT OR BOND