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of <h1>Understanding Export of Services Under GST: Key Criteria in Section 2(6) IGST Act & Rule 6A Service Tax Rules</h1> Export of services under the GST framework is defined by specific criteria outlined in Section 2(6) of the IGST Act. These criteria include the supplier being located in India, the recipient being outside India, the place of supply being outside India, payment in convertible foreign exchange or permitted Indian rupees, and the supplier and recipient not being merely establishments of a distinct person. An example illustrates the tax implications when services are partially outsourced internationally. Clarifications address remittances in special INR Vostro accounts and service supply by subsidiaries to foreign parent companies. Rule 6A of the Service Tax Rules 1994 further governs export service designation.
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