Is GST/LUT Required for Management Consultancy Services Outside India

IGST 306 views 2 replies

Is GST registration/LUT Required for providing Management Consultancy Services Outside India (Export of Services)?  Company's Turnover Below 20 lakhs. Does this come under zero-rated services?

Export of Service -  ISO certification & implementation. 

Kindly advise.

 



 

Replies (2)
Not required as turnover is below 20 lakhs rupees
No you don't require to obtain Registration in term of Section 22 of CGST Act if your aggregate turnover in Fy is below 20 lac. So not required to file LUT.


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