In case of immigration work we get commission from outside of india but place of services is india because student belong to india.
whether it will count Export & igst will be charged (w/o LUT) ??
**As , service provider & receiver (students) both are in india
There is no export involved here. The place of supply is India since the recipient is located in India. Merely sourcing of payment from abroad does not change the place of supply of services/goods. You are required to pay GST on the amount of commission as per law.
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