I'm a consultant working on-site at my client's office in Singapore: is it still an export?

A Bengaluru supply chain consultant spends six weeks at a Singapore logistics firm's office, then finishes the report from home. Being physically abroad makes people wonder whether the work still counts as an export from India, and whether Singapore can tax it.

What is the place of supply for on-site work abroad?

For a company client, the default rule in section 13(2) of the IGST Act makes the place of supply the location of the recipient, here Singapore.¹ Section 13(3)(b) covers services supplied to an individual that require their physical presence with the supplier, and puts the place of supply where the services are actually performed.¹ Either way, work done in Singapore for a Singapore client has its place of supply outside India, so with the other four conditions in section 2(6) the supply is an export.¹²

When could part of it fall back into India?

Section 13(6) says that where a service under section 13(3), 13(4) or 13(5) is supplied at more than one location including one in India, the place of supply is the location in India.¹ A purely advisory engagement under the default rule is not caught. But if the same contract includes in-person sessions in India or an event held in India, split the invoices and get advice before treating the whole fee as an export.

What RBI steps apply?

The same as remote work. File an Export Declaration Form (EDF) with your bank within 30 days from the end of the invoice month, or on or before the payment date for non-software services.³ Realise the fee, including any travel costs you bill, within nine months of the invoice date.⁷ The purpose code is usually P1006.⁴

What are the tax risks of working in Singapore?

In India, a resident is taxed on worldwide income, and a few weeks abroad do not usually affect the section 6 day tests.⁵ Singapore may have its own view of income earned while you are physically there, and tax treaties use "permanent establishment" and day-count tests for services. Read permanent establishment risk before long or repeated trips.

For the presumptive scheme, "technical consultancy" is a specified profession in section 62(4), but general management consulting may not be.⁶ Because the answer turns on the contract, the days spent abroad and the type of advice, confirm it with a chartered accountant.