Dear Sir My client is ECO (Electronic Commerce Operator) which is provide platform to sale of service. The supplier & service receiver (SELLER & BUYER) both are belong from outside India. Can this type of transaction covered in export of service ? In this case can GST charged by ECO ? Reply- The transaction between service provider and service receiver situated at outside India will not attract GST provision because location of supplier and place of supply both outside India. However, e-commerce operator is required to charge GST on commission charged by it from seller of goods or services as inter-state transaction. Question / Query - In this case my ECO provide service to outside person. So my ECO commission income is also exporter of service. Plz clear can they should charge GST on commission or not ?

Reply- Yes, service supplied by your client who is a electronic commerce operator will be considered as export of service, and it can be provided with or without payment of tax.