TaxTMI 
TaxTMI 
a logistics company providing door to door logistics within the india and outside India. they entered an agreement where they had arrange the transportation facility from company in india to port and clerance and transportation facility at port to send the goods to outside India. for this works, company receives foregin exchage. Recepient is outside India. Whether the service renderd by the company will be treated as EXPORT OF SERVICE.
export of service or intermediary services- reg
06 Jul 2025 
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Export of Service treated as zero-rated supply when supplier in India, recipient abroad and payment received in foreign exchange.
Export of service requires supplier located in India, recipient located outside India, place of supply outside India, payment received in convertible foreign exchange, and that supplier and recipient are not merely establishments of a distinct person; where these conditions are satisfied for door-to-door logistics covering inland transport to port, clearance and onward shipment, the services qualify as export of service and are treated as a zero-rated supply. (AI Summary)
Export of service requires supplier located in India, recipient located outside India, place of supply outside India, payment received in convertible foreign exchange, and that supplier and recipient are not merely establishments of a distinct person; where these conditions are satisfied for door-to-door logistics covering inland transport to port, clearance and onward shipment, the services qualify as export of service and are treated as a zero-rated supply. (AI Summary)