Export of services: five-part test governs cross-border supply and requires payment in convertible foreign exchange or permitted INR. Export of services requires five cumulative conditions: supplier in India, recipient outside India, place of supply outside India, payment received in convertible foreign exchange or permitted INR arrangements, and that supplier and recipient are not merely establishments of a distinct person. Outsourcing part of performance to a foreign party constitutes import of services for the Indian exporter, attracting integrated tax under reverse charge with entitlement to input tax credit. Recent circulars clarify admissibility of INR vostro receipts and partial overseas payment treatment.