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Export of services - gst rate

Sakthivel K (GST / Accountant) (143 Points)

13 December 2021

A Registered Software Company in India raise an invoice to Australian for export of software services... under the heading offshore development charges.
pls let me know in export invoice will IGST applicable r not.

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5 Replies

Rajendra Prasad (Employee Private) (1838 Points)
Replied 13 December 2021

The said services are "Zero rated supply" as per Section 16 of IGST Act. Refer the Sub-section (3) of the same for procedure.

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Sakthivel K (GST / Accountant) (143 Points)
Replied 13 December 2021

Noted with thanks ✍️✍️

sabyasachi mukherjee (27107 Points)
Replied 14 December 2021

Export services are exempted, export sale are exempted sale.

Tanuj Chandra Saxenaa (Company Secretary) (7070 Points)
Replied 14 December 2021

Export services and export sales are exempted under gst

1 Like

prasad Nilugal ( GST Practitioner & Accounts ) (14540 Points)
Replied 14 December 2021

As per the IGST act export is treated as Zero (No GST) rated supply , you can export by two way
1) You have to pay IGST and then claim for refund
or
2) You can submit Lett of Under taking , without payment of IGST .

1 Like

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