The Central Board of Indirect Taxes & Customs (“CBIC”) vide its Circulars No. 78/52/2018 – GST dated December 31, 2018 which clarified the issues pertaining to Export of Services under GST. In case an exporter of services outsources a portion of the services contract to another person located outside India, what would be the tax treatment of the said portion of the contract at the hands of the exporter, However the clarification has been issued in this regard with a example.
Clarification on export of service under GST can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-No-78.pdf;jsessionid=8B1217876CCB8441927B543D1535E64D