Question ID :
38051
GST
Dear sir,
One of my client has got a research work from US Generator company to give a market survey report for there product for that they are paying Rs 45 Lacs. Do we have to take GST registration for it. Will it be not covered under export services and not liable to GST
Posted by
VIPIN GUPTA
on
Mar 24, 2019
Filed Under
GST
Answer ID :
76410
Since export has been deemed to be an inter-state supply, all exporters of services would mandatorily be required to take registration under GST.
Posted by
CA. BISHT RAKESH on
Mar 25, 2019
Answer ID :
76411
The threshold limit for obtaining registration for a service provider is aggregate turnover of Rs.20 lakhs , as per Section 22 of the CGST Act,2017.
The term aggregate turnover under Section 2(6) of the CGST Act,2017 includes export of services. Further Section 24 of the CGST Act,2017 provides that registration would be compulosry for a person making inter-state taxable supplies. Export of service are Inter-state supplies as per Section 7 of the IGST Act,2017.
Hence registration would be compulsory.
Posted by
Vikram Katariya on
Mar 25, 2019
Answer ID :
76414
As the threshold limit for registration is Rs.20 lakhs and export of services is being treated as Interstate supply. Therefore your client has to take the registration under GST .
Posted by
CA. JHA SHANKAR KUMAR on
Mar 26, 2019
Answer ID :
76416
It will be covered under inter-state supply and the receipt exceeds threshold limit. Hence it will be liable for GST.
Posted by
CA. chunauti dholakia on
Mar 26, 2019