Composition Scheme for Service Providers w.e.f. 1st April 2019 3

Initially, under GST laws, composition scheme was restricted only for traders, manufacturers and restaurant service providers. With the implementation of CGST Amendment Act, 2017 as applicable w.e.f. 01.02.2019, a relatively small portion of services is allowed to be supplied under such Composition Scheme. With the increase in demand for such […]


Clarification on Export of Services under GST

“Export of services” has been defined under IGST Act 2017. As per section 2(6) of such act, it means the provisioning/supply of services which have following components:- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply […]