Export of services clarification directs uniform GST implementation across field formations through the referenced central circular. Uniform implementation of the definition of export of services under sub-clause (iv) of section 2(6) of the IGST Act, 2017 is directed by adopting the clarification issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs. State tax officers are instructed to follow the referenced central circular so that the provision is applied consistently across field formations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export of services clarification directs uniform GST implementation across field formations through the referenced central circular.
Uniform implementation of the definition of export of services under sub-clause (iv) of section 2(6) of the IGST Act, 2017 is directed by adopting the clarification issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs. State tax officers are instructed to follow the referenced central circular so that the provision is applied consistently across field formations.
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