Is it deemed Export of services or not

Place of supply

As the service recipient belongs from abroad and the shoot is completing in India, the place of supply of the service is outside India as per Section 13(2) of the IGST Act, 2017.

Receipt of consideration

The consideration for the service is being received in foreign currency in a bank account in India. As per Section 2(6) of the IGST Act, 2017, export of services means the supply of services when:

the supplier of service is located in India;
the recipient of service is located outside India;
the place of supply of service is outside India;
the payment for such service has been received by the supplier of service in convertible foreign exchange; and
the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in Section 8 of the IGST Act, 2017.

Therefore, if all the conditions mentioned above are met, then the services provided by the company for film shoot (production services) would qualify as export of services under GST.

GST is applicable on services being provided or amount received whichever is earlier.