vaibhavshah asked 7 years ago
GST on export of services
if any chartered accountant , whose turnover is less than 20 lakhs he gave his service to London base firm in india. now under GST what tax CA has to cut CGST or SGST or IGST OR this transaction is called export of service ?
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Pranjal Agarwal answered 7 years ago
Hi Vaibhav,
As mentioned in the question if the CA has turnover less than 20 lakhs then he/she is not liable for registration and GST on the supply of his services if he/she is supplying services in the same state i.e not making interstate supply.
Further, in case, he/she supplying the services in course of interstate supply, the he/she is liable for registration and also liable for GST.
Also, the supply of services to a London based firm in India would not qualify for the export of services as place of supply of that services would be in India only.
Trust the same suffice.
Thanks.
Pranjal Agarwal answered 7 years ago
In case of interstate supply of services IGST would be charged, and if the services are supplied in the same state then CGST and SGST are charged.
