export of services

Are India based freelancers on Upwork or Fiverr etc free from iGST tax ?

export of servicesGoods and Service Tax Act , effective from 1st July 2017 has created numerous issues in the mind of businessmen ,traders and professionals. one class of service providers who  are quite young and usually working from home office itself are thousands of IT experts, content providers, designers . They work through various online freelancer sites like upwork.com, fiverr.com or freelancers.com etc. These professionals gets payments in foreign exchange usually through paypal . A fixed % of their earnings are deducted by the freelancing sites. So this post is dedicated to solve two question:

  • Is the supply of service by freelancers through those foreign sites taxable under GST ?
  • Should freelancer register under GST?