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Harshit Tax 2 RD
Harshit Tax 2 RD
Harshit Tax 2 RD
On
“EXPORT OF SERVICES”
Roll no.1623
Trade has been an important and sensitive issue all over the world even before World War II.
After World War II world trade took a new shape like the adaptation of General Agreement
on Tariffs’ and Trades or the formation of World Trade Organisation. International Trade
involves both imports and exports and current account deficit is the main comparison and
measurement between import and export which determines the economic condition of the
country. Indian Government is striving real hard to reduce this deficit. Implementation of
Good and Service Tax (GST) was one of the initiative towards that direction.
In principal for trade, export should not be burdened with domestic taxes. Export enjoyed a
special treatment but implementation of GST demanded that the input-output chain should
not be broken. The exemptions on export have a tendency to break the chain. Therefore a
“zero-rated supply” method is introduced under the GST by which the Government is trying
to address all the important considerations relating to export of goods and services.
RESEARCH METHODOLOGY
The researcher will emphasize and use the doctrinal method for this project topic.
The researcher will be collecting valuable data from library which includes the written works
and from the field. All these data will help the researcher to solve his research problem. All
the books, journals, articles published in newspapers, bodies, reports. The researcher will
make use of doctrinal. The doctrinal process includes the use of literary source.
This project is limited in its scope due to paucity of time, multiplicity of areas to be covered
due to inherent vastness of the subject matter and limited financial resources. However, the
reasearcher has aimed to keep a fairly broad scope in order to gain a complete picture of the
topic.
TENTATIVE CHAPTERISATION
1. Introduction
2. Legal Regime before GST
3. Meaning and scope of Export of services
4. Determination Place of supply
5. Chargeability of Tax on Export of Services
6. Refunds on export of services
7. Conclusion
BIBLIOGRAPHY