Question39:
a) a consultant has provided consultancy service to charitable investment trust in UK, he gets funds from foreign companies outside and Indian companies here also and organises events here on their behalf.
now whether his consultancy income received in pounds in the last financial year ended on 31.3.18 shall be considered as export of services and since he is getting his GST registration done now, how can we apply LUT for the whole year ended on 31.3.18 of the previous year.

Answer
we understood your question as follows:-

Indian Co. getting funds/fees from UK Charitable Trust for organising events in India. please correct us if the question is misunderstood.

Our opinion is as follows :-

As per section 13(5) of IGST Act as the event is organised in India, Place of Supply is in India.
Accordingly it is not Export and there is no scope of using of LUT. You have to pay tax with interest if the tax was not charged in FY 2017-18. (reply dt. 05/08/2018)