GST
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Export of services needs all five conditions in Sec 2(6) of the IGST Act: supplier in India, recipient outside India, place of supply outside India, payment in foreign exchange (or INR where allowed), and the two are not establishments of the same person.
Sec 2(6), IGST Act 2017; Sec 13, IGST Act 2017
If the recipient under the contract is the Indian office, or the service is performed on goods or property in India, the place of supply can be in India and it is not an export. Check the contract party and where the service is consumed. If any condition fails, charge GST as a domestic supply.
Billing a branch of your own foreign parent can fail the fifth condition.
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.