https://www.taxtmi.com/forum/issue?id=112185 Export of services exists when the supplier is in India, the recipient is outside India, the place of supply is outside India, payment is received in convertible foreign exchange, and the supplier and recipient are not merely establishments of a distinct person; such supplies are zero-rated and not subject to GST. Suppliers seeking refunds of input tax credits on inputs or input services used for exported services must obtain GST registration and execute the bond or security required by the jurisdictional tax officer as part of refund procedures. en-us Wed, 28 Jun 2017 23:17:08 +0530 Thu, 23 Jan 2025 15:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112185 Export of services exists when the supplier is in India, the recipient is outside India, the place of supply is outside India, payment is received in convertible foreign exchange, and the supplier and recipient are not merely establishments of a distinct person; such supplies are zero-rated and not subject to GST. Suppliers seeking refunds of input tax credits on inputs or input services used for exported services must obtain GST registration and execute the bond or security required by the jurisdictional tax officer as part of refund procedures. Discussion-Forum GST Wed, 28 Jun 2017 23:17:08 +0530 https://www.taxtmi.com/forum/issue?id=112185