MLG Associates

MLG Associates
TB-11, Crown Plaza Mall, Sector 15A
Mathura Road,
Faridabad, Haryana 121007
ph: +91-9312608426
alt: 9311278884
skgupta@mlgassociates.org

GST on Freight Forwarder (Export Cases)

“export of services”

means the supply of any service when,––

(i) the supplier of service is located in India;

(ii) the recipient of service is located outside India;

(iii) the place of supply of service is outside India;

(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and

(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;

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MLG Associates
TB-11, Crown Plaza Mall, Sector 15A
Mathura Road,
Faridabad, Haryana 121007
ph: +91-9312608426
alt: 9311278884
skgupta@mlgassociates.org