Ramit Saxena (55 Points)
17 January 2025If I provide a consultancy service to a client outside India, am I liable to charge or pay GST on it?
If this is exempted being outside India, what will be the HSN code used in the invoice?
prasad Nilugal
( GST Practitioner & Accounts )
(14819 Points)
Replied 17 January 2025
1) Export of Goods or services are Zero rated supply as per section 16(1) of the IGST Act ( please refer) , however you have to pay IGST and Claim refund or submit LUT ( Letter of Undertaking) .
2) Export of service should as per definition given in the section 2(6) of the IGST Act ( please refer) meaning thereby, you have to fulfill all the conditions in section 2(6) of the IGST Act , to consider export of service , and to take a benifit.
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