Loading
This thread is archived and the information may not be up-to-date. You can't reply to this thread.
regcbap(Enthusiast)Enthusiast
1 Aug 2023

Hi,


I am a new small training business (Pty Ltd company structure) registered within Australia for GST. I have an ACN and ABN number.


I am starting to offer my training courses outside Australia, example to India.


I am selling my course for $1000. Two questions:


1)

When someone from India buys my course, I am assuming I will still charge them 10% GST (standard Australian GST rate) on top of $1000?


A potential customer from India told me that GST rate in India is 18%, so they are expecting that my invoice will show my course fee $1000 + 18% GST (and not 10% GST).


Could you please clear the confusion.


2)

Also - do I need to declare somewhere (to ATO or ASIC) that I am a registered business within Australia but I will offer my services to countries outside Australia as well?


Thanks

972 views
2 replies
972 views
2 replies

Most helpful response

Most helpful reply

JacobATO(Community Support)Community Support
2 Aug 2023

Hi @regcbap

 

That’s really cool, lets get you some answers.

 

1)

There are circumstances where GST does not need to be charged on a service provided to an overseas client. This is considered an Exports of services and so would be GST-free if the recipient is outside of Australia and use the service outside of Australia. However, there may be country specific charges that you may need to charge and report to the recipient’s country.

 

2)

So, you would still report your sales on your business activity statement as GST-free or Export sales depending on your reporting requirement. The Foreign income would then also be reported in the appropriate section on your company tax return. Simple as that.

 

Hope this clears up the confusion for you.

All replies

Most helpful reply

JacobATO(Community Support)Community Support
2 Aug 2023

Hi @regcbap

 

That’s really cool, lets get you some answers.

 

1)

There are circumstances where GST does not need to be charged on a service provided to an overseas client. This is considered an Exports of services and so would be GST-free if the recipient is outside of Australia and use the service outside of Australia. However, there may be country specific charges that you may need to charge and report to the recipient’s country.

 

2)

So, you would still report your sales on your business activity statement as GST-free or Export sales depending on your reporting requirement. The Foreign income would then also be reported in the appropriate section on your company tax return. Simple as that.

 

Hope this clears up the confusion for you.

  • Avatar of man with light brown hair
Liked by regcbap

Featured articles

When you need to register for GST

15 Apr 2026 · 4 min read time

Tax tips for managing your side hustle

22 Apr 2024 · 6 min read time

Working for a food delivery app

15 Apr 2026 · 4 min read time

Top liked users

  1. Taxduck

    (Taxicorn)

    323 likes

  2. PayrollDeanne

    (Taxicorn)

    316 likes

  3. Bruce4Tax

    (Taxicorn)

    192 likes

  4. YellowPotato

    (Taxicorn)

    141 likes

  5. Peter_Clyne

    (Superuser)

    101 likes

Top contributors

  1. PayrollDeanne

    (Taxicorn)

    1306contributions

  2. Taxduck

    (Taxicorn)

    1298contributions

  3. YellowPotato

    (Taxicorn)

    552contributions

  4. Bruce4Tax

    (Taxicorn)

    526contributions

  5. YEP

    (Devotee)

    280contributions

Loading
GST rate for selling services outside Australia | ATO Community