Export services provided outside of India do not attract any tax and the air around these services provided outside of India have been cleared by the Advance ruling Authority of West Bengal in respect of the intermediaries whether the services by them shall qualify as export or would attract taxation implications:

Here is some criterias that need to be met to qualify as a export service

1. Person providing service outside India should be located in India

2. The person receiving the service should be outside India

3. The place of service supply is outside India

4. The payment against the provided service is received in a foreign currency other than Indian rupee

5. The receiver as well as provider of service must be independent of each other

Further in the case we need to check on few points as if the provided service is an intermediary service then in such a case place of supply shall be the intermediary's location i.e in India.

And the given fact is checked on by some of these points:

In case the compensation for the provided services is as per some contract as in the target reached or new leads generated etc.

Service recipient permission is obtained in respect of the provisions of the services

So, in a case when it is confirmed that the service is being extended by the intermediary to a party outside India then it shall not amount to a export service and will attract GST

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