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Question ID : 38051


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