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Let’s discuss cases that will NOT be treated as Export of Service under GST but seems to be Exports on the face. Also GST shall be applicable under supply of service in all the cases accordingly:-

CASE -4:

  • SUPPLY OF SERVICE TO A PERSON LOCATED OUTSIDE INDIA
  • WHERE PLACE OF SUPPLY OF SERVICE IS OUTSIDE INDIA
  • CONSIDERATION RECEIVED IN INDIAN RUPEES

EXAMPLES:

  • An Indian IT Services Provider provides services to foreign client. Service is executed onsite (i.e. abroad) In case he is paid in Indian Rupees for the services provided outside india.
  • Organizing an event/ business fair in outside India for a Foreign Client by an event management company from India.

In the above Examples though all the conditions are fulfilled except the CONSIDERATION being in Indian Currency, therefore the transactions are Not Treated as Exports