Compliance & Legal Information

This page provides statutory, tax, and compliance-related disclosures for Smart Web Labs , in accordance with applicable Indian laws, including the Central Goods and Services Tax Act, 2017.

Business Identity

Smart Web Labs is a digital marketing and growth services agency providing traffic generation, lead generation, SEO, PPC, social media marketing, and website-related services to clients in India and abroad.

Smart Web Labs is a sole proprietorship owned and operated by Ajoy Kumar Dutta, with its principal place of business in Guwahati, Assam, India.

GST Registration Details

• GST Registration Type: Regular
• GSTIN: 18ADOPD8394D1Z8
• State of Registration: Assam, India
• Nature of Supply: Inter-state supply of services and export of services

Smart Web Labs is duly registered under GST and complies with all applicable return filing and invoicing requirements.

Export of Services (LUT)

Services provided to clients located outside India qualify as export of services under Indian GST law.

Such services are supplied under a valid Letter of Undertaking (LUT) filed with the GST authorities and are invoiced without payment of IGST, in accordance with Section 16 of the IGST Act.

All export invoices contain the mandatory LUT declaration and are reported appropriately in GST returns.

Taxation for Clients

• For Indian clients, applicable GST (IGST) is charged on inter-state supply of services as per law.
• For foreign clients, no GST is charged on invoices raised under LUT.
• Clients are responsible for any taxes, duties, or levies applicable in their own jurisdiction.

Billing & Compliance Queries

For GST, invoicing, or compliance-related queries, please contact:

Email: contact@smartweblabs.com