Export— The Applicant has preferred an application seeking Advance Ruling on the following Question:
a. Whether the services provided by the applicant to the foreign client through the Principal shall be treated as export of services as the final services claimed by the Principal is in the nature of export of services.
b. If the services are treated as export of services if so whether he is eligible to claim the taxes paid towards such export of services as refund.
c. Whether the payment of fees received by him in INR from the Principal shall be treated as Export Remittance as the Principal is receiving the export proceeds in his account based on which the payment is made to him in INR keeping in view the various judgments in the matter cited above.
d. Whether he can raise invoices with IGST taxes instead of CGST +SGST going forward for claiming refund.
e. Any consequential relief or directions if any as deemed fit.
Held that—In the instant case, the applicant provides IT software related consulting services in the area of Oracle ERP w.r.t Oracle Financials to Doyen for a consultancy fee laid down in the consultancy agreement. Therefore, the said activity satisfies the conditions of Section 7(1A) and is a supply under GST. As per Para 5 of Schedule II read with Section 7(1A), this supply is a supply of services. Therefore, the applicant is liable to pay GST at appropriate rates on the supply of consultancy services to Doyen.
In respect of the questions whether, such supply of services is ‘export of services’. ‘zero-rated supply’ and eligibility of refund, this authority’ cannot answer the questions as they are not covered in section 97(2) of the CGST/TNGST Act.—Rajesh Rama Varma, In Re…  23 TAXLOK.COM 025 (AAR-Tamil Nadu)