EXPORT OF SERVICES UNDER GST AND INCOME TAX

Sanjay Singh (30 Points)

24 February 2018  
Want to know that in the below situations... Services of Mr. A to an Indian company will be export or not..


An Indian company is taking services from a Canadian company.


Mr. A is working for that Canadian company as a consultant. He is Canadian citizen (Indian origin).


From September 2017 Canadian company deputed Mr.A to the same Indian company in India.


Mr. A is holding OCI card( overseas citizen of India), he opened NRE account and getting his constancy in this account from Canadian company.

He took rooms on rent in Delhi under a lease agreement of 11 month, which can be extended for further period if required..


Now I want to know that whether Mr. B 's services in this arrangement will be export of services under GST.
and taxability of Income Tax .


Thanks