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    <title>in case of export of services, if the recipient of service is in india and payment made in INR, whether this would qualify as export service. I am of the view this will not</title>
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    <description>Export of services under the IGST framework requires the supplier to be in India, the recipient to be located outside India, the place of supply to be outside India, and payment to be received in convertible foreign exchange. Payments in Indian rupees to a recipient in India therefore do not meet the statutory export conditions, except in limited procedural cases such as receipts routed through specified freely convertible Vostro accounts, ACU denomination/settlement provisions, or invoicing tied to EXIM Bank/Government of India lines of credit.</description>
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      <description>Export of services under the IGST framework requires the supplier to be in India, the recipient to be located outside India, the place of supply to be outside India, and payment to be received in convertible foreign exchange. Payments in Indian rupees to a recipient in India therefore do not meet the statutory export conditions, except in limited procedural cases such as receipts routed through specified freely convertible Vostro accounts, ACU denomination/settlement provisions, or invoicing tied to EXIM Bank/Government of India lines of credit.</description>
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