https://www.taxtmi.com/forum/issue?id=113435 Export of services requires that the supplier be in India, the recipient be located outside India, the place of supply be outside India, and payment be received in convertible foreign exchange. Under the facts - an Indian contractor engaged and paid by an Italy company in convertible currency - the service will qualify as export where the place of supply is the foreign recipient; however services performed within India or characterised as intermediary services, or where the person is an employee, may be taxable domestically and require contract specific analysis. en-us Mon, 26 Feb 2018 00:42:08 +0530 Thu, 23 Jan 2025 15:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113435 Export of services requires that the supplier be in India, the recipient be located outside India, the place of supply be outside India, and payment be received in convertible foreign exchange. Under the facts - an Indian contractor engaged and paid by an Italy company in convertible currency - the service will qualify as export where the place of supply is the foreign recipient; however services performed within India or characterised as intermediary services, or where the person is an employee, may be taxable domestically and require contract specific analysis. Discussion-Forum GST Mon, 26 Feb 2018 00:42:08 +0530 https://www.taxtmi.com/forum/issue?id=113435