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CLARITY ON ZERO DATED SUPPLIES

As per the provisions in IGST Act, 2017 Export of services means the supply of any service, where a. The supplier of service located in India b. The receipient of service located outside India c. The place of supply of service is outside India d. The payment for such service has been received by supplier the supplier of service in convertible foreign exchange e. The supplier of service and recepient are not merely establishments... My doubt: Suppose a company is supplied the Environmental services in the nature of announcements, seminars, awareness programs, and some technical activities about recycling also involved and the services are provided to different companies, schools, colleges and general public too involved For these services the entity is received amounts from one US Entity and all services are provided on their behalf of course. Now question is the services are provided to US Entity and place of supply is India but you cannot address specific organization for billing as I already described above <what is the treatment we have to give in GST in this case don't say like export express the provisions and give conclusion to me wrt TO place of supply and Taxability>


SAI KUMAR CHIGICHERLA

SAI KUMAR CHIGICHERLA

CA Final

1K+

08-Oct-20 22:56

63

Answers (6)

Do you mean to say that entity in India is billing US entity.


Shiva Teja

Shiva Teja

Faculty

10-Oct-20 13:51

Kindly clarify. Basis that I can answer the question ?


Shiva Teja

Shiva Teja

Faculty

10-Oct-20 13:51

Shiva Teja Faculty

Do you mean to say that entity in India is billing US entity.

Correct sir, entity in India is billing US Entity for services rendered in India.


Thread Starter

SAI KUMAR CHIGICHERLA

SAI KUMAR CHIGICHERLA

CA Final

1K+

17-Oct-20 00:00

So if Place of supply is outside India then it is regarded as export of service


Shiva Teja

Shiva Teja

Faculty

17-Oct-20 15:54

Shiva Teja Faculty

So if Place of supply is outside India then it is regarded as export of service

Here money is received from US but Environmental safety services rendered in india only.


Thread Starter

SAI KUMAR CHIGICHERLA

SAI KUMAR CHIGICHERLA

CA Final

1K+

18-Oct-20 07:29

Merely providing services in India instead of in outside India doesn't means that place of supply is in India. For that we have to refer sec 13 which tells us place of supply in case of either location of supplier or receipt are in India. So in your case supplier is India and receipt is in outside India. As per sec 13(2), place of supply is receipt place if location is available otherwise supplier pace. So in your case location of receipt will be know at the time of raising invoice u/s 31. So ultimately the service providing to outsider in india is exper of services.


M Sairam

M Sairam

CA Final

815

10-Nov-20 08:22

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