https://www.taxtmi.com/manuals?id=1803 Export of services requires that the supplier be located in India, the recipient outside India, the place of supply outside India, payment received in convertible foreign exchange or in rupees where permitted by the Reserve Bank, and that the supplier and recipient not be merely establishments of a distinct person; location of supplier is determined by a sequential test (place of business for which registration obtained, fixed establishment, establishment most directly concerned, or usual residence) and definitions of place of business and fixed establishment set permanence and resource criteria. en-us Mon, 07 Jan 2019 17:35:00 +0530 Fri, 11 Jan 2019 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1803 Export of services requires that the supplier be located in India, the recipient outside India, the place of supply outside India, payment received in convertible foreign exchange or in rupees where permitted by the Reserve Bank, and that the supplier and recipient not be merely establishments of a distinct person; location of supplier is determined by a sequential test (place of business for which registration obtained, fixed establishment, establishment most directly concerned, or usual residence) and definitions of place of business and fixed establishment set permanence and resource criteria. Manuals GST Mon, 07 Jan 2019 17:35:00 +0530 https://www.taxtmi.com/manuals?id=1803