A legal firm that is providing services to foreign client to represent case in india or advisory services. so, I have a query that whether it is covered under reverse charge or forward charge.
please suggest on the problem.
thank you
6 Replies
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 06 September 2018
Is billing to foreign or local?
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 06 September 2018
1.Service Provider & Services provided in india to foreign client , the POS will be India.
But
If its firm of advocate (Service Provider) then As per notification 12/2017 CT (R) , under Entry No.45 , is exempted if provided to :
ii) any person other than a business
entity; or
(iii) a business entity with an aggregate
turnover up to twenty lakh rupees (ten
lakh rupees in thecase of special
category states) in the preceding
financial year;
Hence Its exempted .
But
If its firm of advocate (Service Provider) then As per notification 12/2017 CT (R) , under Entry No.45 , is exempted if provided to :
ii) any person other than a business
entity; or
(iii) a business entity with an aggregate
turnover up to twenty lakh rupees (ten
lakh rupees in thecase of special
category states) in the preceding
financial year;
Hence Its exempted .
sonu kumar Choudhary
(Chartered Accountant)
(145 Points)
Replied 07 September 2018
billing to dirrect foreign client
sonu kumar Choudhary
(Chartered Accountant)
(145 Points)
Replied 07 September 2018
Dear pankaj ji,
service provided to the business entity which is registered in out side india and having turnover more than 20 lakh rupees .
service provided to the business entity which is registered in out side india and having turnover more than 20 lakh rupees .
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 07 September 2018
DEAR SONU
NOTIFICATION STATES ANY PERSON OTHER THEN BUSINESS ENTITY,
& THE RECEIPIENT IS NOT REGISTERED IN INDIA , THAT MEANS IN NON TAXABLE TERRITORY.(SO HARDLY MATTERS TURNOVER) BUT AS THE SERVICE PROVIDER PROVIDER & THE SERVICE BEING PROVIDED IN INDIA SO THE POS IS INDIA (B2C)
SO ITS EXEMPTED.
NOW LETS SAY THAT YOU R HAVING THE PROPER ADDRESS OF RECEPIENT AS PER SECTION 13(2) THE POS WILL BE PLACE OF RECEIPENT MEANS EXPORT SALE BUT AS ADVOCATES FALL UNDER THE SECTION 9(3) IN THIS REGARD YOUR SERVICES WILL BE AGAIN COUNTED AS EXEMPTED
CONL: IN ANY CASE YOUR SERVICES WILL BE EXEMPTED
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