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    Provisions of Export Supply in GST

    Posted By : Devashish / Published on : 17-Sep-2017 10:14 PM / View : 1355 / Comment : 1

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    Re: Treatment of Export in GST A Company is supplying IT Service to its branch located outside India. Should it charge GST on such Service?? Can it claim ITC or Refund on GST paid on Inputs?? What will be the Consequences if it doesn't charge GST on such service supplied outside India (to its Branch)???
    Read more on : supply export provisions

    • Services provided to overseas branch would not be eligible as export of services due to specific exclusion for such transactions in the definition of “export of service”. This could entail reversal of input credits as such supply would be treated as non-taxable and not as zero rated.

      So you can not take refund on GST paid on Inputs.

      18-09-2017 / 11:23:14 AM
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