Service taxable where provider and receiver are located in India, even if service provided outside India :
If both supplier of service and recipient of service are in India, GST may be payable even if service is provided outside India, if the service falls under residual category.
Para 5.8-2 of CBE&C’s ‘Taxation of Services : An Education Guide’ published on 20-6-2012 had given following illustrations –
Tour operator providing service to Indian tourist outside India – Tour operator in India providing service to Indian tourist outside India will be liable to pay GST.