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<h1>Payment in INR via Special Vostro accounts qualifies as export of services payment under IGST, subject to RBI and FTP conditions.</h1> Receipt of export proceeds in INR from balances in designated Special Rupee Vostro Accounts of correspondent banks, opened by AD banks under the RBI Vostro framework and Foreign Exchange Regulations, satisfies the payment requirement of sub clause (iv) of clause (6) of the IGST Act for export of services, subject to conditions and restrictions in the Foreign Trade Policy and applicable RBI circulars and without prejudice to other statutory permissions.