Clarification on Export of Services under GST

Jan 02, 2019 | by Avantis RegTech Legal Research Team


Representations have been received by the Central Board of Indirect Taxes and Customs (CBIC) seeking clarification on certain issues relating to export of services under the GST laws.

The issue is that, in case an exporter of services outsources a portion of the services contract to another person located outside India, what would be the tax treatment of the said portion of the contract at the hands of the exporter? There may be instances where the full consideration for the outsourced services is not received by the exporter in India. The same has been examined and the clarification on the same has been issued.

[Circular No. 78/52/2018-GST]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-No-78.pdf;jsessionid=B55F10BF69D1226250E1842631112CD5


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