TaxTMI 
TaxTMI 
What are the condition for Export of Services?
Export of Services
21 Aug 2012 
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Export of services requires territorial, recipient, place of provision, negative list and foreign exchange payment conditions to be met.
Export of services requires that the supply qualify as a service, be provided by a supplier in the taxable territory to a recipient outside India, not be on the negative list, have the place of provision outside India, be paid in convertible foreign exchange, and not involve supplier and recipient as mere establishments of the same distinct person. (AI Summary)
Export of services requires that the supply qualify as a service, be provided by a supplier in the taxable territory to a recipient outside India, not be on the negative list, have the place of provision outside India, be paid in convertible foreign exchange, and not involve supplier and recipient as mere establishments of the same distinct person. (AI Summary)