“Export of services” means the supply of any service when,-
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange or in Indian rupees wherever permitted by the Reserve Bank of India; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8.
The following condition is applied in your case then it is export of service.
1. Any tax liability occur of export service ?
But Two Condition apply in export. 1. Payment with tax , 2. Payment without tax.
If you select payment with tax then if u have any ITC claim in india. u can adjust then pay balance IGST for export of service then after u can go for refund.
If you select payment without tax then u have any ITC claim in india. Then u have to claim ITC after export of service.
2. What type of GST will have to pay. i.e. IGST or CGST and SGST ?
3. which sheet of GSTR 1 will be filed in this regards. i.e. B2C or exp or else any ?
Thanks and Regards