Dynamic QR code exemption where foreign recipient pays for India-supplied services via RBI-approved payment modes, including rupees where permitted. Where an invoice is issued to a recipient located outside India for services whose place of supply is in India and payment is received by the supplier in convertible foreign exchange or in Indian rupees wherever permitted by the RBI, such invoice may be issued without a Dynamic QR Code because the recipient located outside India cannot use such a dynamic QR code for making payment.