The sender shall issue a tax invoice in respect of such quantity of
specified goods which has been sold abroad or when goods are neither sold
nor brought back into India.
Other compliances:
Maintenance of records of such goods as per the format at Annexure to
the Circular by registered person.
Goods shall be accompanied with a delivery challan issued (Rule 55 of the
CGST Rules, 2017).
For export of these goods, execution of a bond or LUT is not required.
[Source: Circular 108/27/2019 Dated 18- 07 - 2019]
IT-enabled services: Clarification on intermediary or export of
services?
The definition of intermediary inter alia provides specific exclusion of a
person, i.e., that of a person who supplies such goods or services or both or
securities on his own account.
The supplier of services would not be treated as “intermediary” even
where the supplier of services qualifies to be “an agent/ broker or any other
person”, if he is involved in the supply of services on his own account.
Therefore, in case of supplier located in India supplying services on behalf
of client located abroad -
o if supplier supplies IT enabled services on his own account, he will not be
categorised as intermediary, whereas
o if supplier arranges or facilitates the supply of goods or services or both
by the client located abroad to the customers of client, he will fall under the
ambit of intermediary as these services are merely for arranging or
facilitating the supply of goods or services or both between two or more
persons.
But where the supplier provide both services i.e. on his own account and
support services, then the nature of service shall depend on the facts and
circumstances of the case.