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I run a virtual assistant team for Australian small businesses: what applies?

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Editorial team, serviceexportguide.com
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Editorial team
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2 min read

Short answer

Admin, inbox, scheduling and bookkeeping support delivered from India to businesses located in Australia is usually an export of services under section 2(6) of the IGST Act, with the place of supply at the client's location under section 13(2).12 Tasks where you arrange supplies for the client, such as booking contractors, used to risk the intermediary rule, but section 13(8)(b) was omitted from 30 March 2026, so the default rule now applies to those too.1 Each invoice needs an Export Declaration Form and realisation within nine months, and the income is business income, often eligible for the 6% or 8% presumptive scheme.457

A Coimbatore business with six assistants handles inboxes, calendars, invoicing and supplier bookings for Australian plumbers, dentists and real estate agents. Most of the work is plain remote support, but some tasks involve arranging services from third parties, which used to be a GST trap.

Is VA work for Australian businesses an export?

Usually yes. Administrative support has no special rule, so section 13(2) of the IGST Act makes the place of supply the location of the recipient, the Australian business.1 With payment in Australian dollars and the other conditions of section 2(6) met, it is a zero-rated export.2

Does booking suppliers for clients change the GST answer?

Not for supplies from 30 March 2026. An intermediary, as explained in CBIC Circular No. 159/15/2021-GST, arranges or facilitates a supply between two other parties.3 Until 29 March 2026, section 13(8)(b) put the place of supply of intermediary services at the supplier's location, which made such work taxable in India.1 That clause was omitted by the Finance Act, 2026 with effect from 30 March 2026, so these tasks now follow section 13(2) as well.1 See intermediary services under GST.

What RBI steps apply to monthly retainers?

From 1 October 2026, 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.4 Each invoice must be realised within nine months of its date.5 DGFT maps combined office administrative services to P1099.6 See recurring international invoices.

How is a VA business taxed?

Virtual assistance is not a specified profession under section 62(4) of the Income-tax Act, 2025.8 A resident individual or non-LLP firm with turnover up to ₹2 crore, or ₹3 crore if cash receipts are within 5%, can use Table row 1 of section 58(2), which deems 6% of turnover received through banking or online modes as profit.7 Salaries you pay your assistants are not deducted separately under that scheme, so compare it with actual profit with a chartered accountant.

How did we verify this?

We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.

  1. [1]CBIC: IGST Act, 2017, section 13 (place of supply where supplier or recipient is outside India), with footnote on the omission of clause (8)(b)
  2. [2]CBIC: IGST Act, 2017, section 2 (definitions), clause (6)
  3. [3]CBIC Circular No. 159/15/2021-GST, 20 September 2021 (scope of intermediary)
  4. [4]RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, amended up to 22 September 2026 (regulations 3 and 5)
  5. [5]RBI: Notification No. FEMA 23(R)/(1)/2026-RB dated 22 September 2026 (amendment to regulation 5)
  6. [6]DGFT: Purpose Code and SAC Code Mapping, Version 1.0, 10 November 2023
  7. [7]Income Tax Department: Income-tax Act, 2025, section 58 (presumptive taxation, Table rows 1 and 3)
  8. [8]Income Tax Department: Income-tax Act, 2025, section 62 (specified profession, sub-section (4))

Frequently asked questions

Is booking tradespeople for an Australian client an intermediary service?+

It may fit the description in CBIC Circular No. 159/15/2021-GST, but for supplies from 30 March 2026 the special intermediary place of supply rule no longer exists, so the default rule in section 13(2) applies.13

What about invoices for intermediary work before 30 March 2026?+

For earlier periods section 13(8)(b) applied, putting the place of supply at the supplier's location in India. Review older invoices with a chartered accountant.1

Which purpose code fits VA services?+

DGFT maps combined office administrative services (SAC 998594) to P1099, "Other services not included elsewhere", among other codes. Bookkeeping work fits P1005.6

Can I use the 50% scheme for VA income?+

Virtual assistance is not named in section 62(4), so Table row 3 does not clearly apply. Table row 1 deems 6% of digitally received turnover as profit.78

This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.

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