{"id":3668,"date":"2019-02-19T06:59:30","date_gmt":"2019-02-19T06:59:30","guid":{"rendered":"https:\/\/www.gsthelplineindia.com\/blog\/?p=3668"},"modified":"2019-08-05T13:06:22","modified_gmt":"2019-08-05T13:06:22","slug":"gst-on-overseas-services","status":"publish","type":"post","link":"https:\/\/www.gsthelplineindia.com\/blog\/2019\/02\/19\/gst-on-overseas-services\/","title":{"rendered":"GST on Overseas Services in India – Export of Services under GST"},"content":{"rendered":"

If you are in the presumption that all the services provided from India to outside are free from GST, you should think again. It is not necessary that all types of services being provided from India to another country can be considered as export. Let’s discuss for implementation of GST on overseas services<\/strong>.<\/p>\n

What are Export Services? Export of Services under GST Regime<\/h2>\n

As per the GST Act India, all export services will be zero-rated under GST (Goods & Services Tax).<\/p>\n

So let see what characteristics (as per the rules of Authorities of West Bengal) tag the service as an export and make it GST free:<\/p>\n

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  1. The service provider must be located in India<\/li>\n
  2. The service receiver must be located outside India<\/li>\n
  3. The place of supply of service must be outside India<\/li>\n
  4. The payment of the service must be received in foreign currency, (Currency other than INR) by the service provider<\/li>\n
  5. The provider and receiver of service must also be unique to each other.<\/li>\n<\/ol>\n

    Only the services which fulfill the all above-mentioned conditions will be treated as export of services and be eligible for zero-rated GST.<\/p>\n

    Also Read<\/strong>: Impact of GST on Export Sector<\/a><\/p>\n

    GST on Overseas Services Besides Exports<\/h2>\n

    If an overseas service does not fulfill the above conditions, then we will have to check whether service is provided as an Intermediary service or not. If it is an Intermediary service, the place of supply will be the place of the intermediary, which is in India.<\/p>\n

    Intermediaries are brokers, agents or any other person who acts as a link between people in order to facilitate the supply of goods or services or both, or securities, between them. These activities by the agents are not done for themselves but for other people (Principal).<\/p>\n

    To conclude if the service provider is an Intermediary or not, we should check:<\/p>\n