Tag: export of service

Export of services under GST when exporter outsources a portion

Clarification on export of services under GST when exporter outsources portion of services contract to another person located outside India Circular No. 78/52/2018-GST F. No. CBEC-20/16/04/2018-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing***** New Delhi, Dated the 31st December, 2018 To,The …