https://www.taxtmi.com/forum/issue?id=114488 Qualification of a service as export of services requires simultaneous satisfaction of all statutory ingredients; if performance occurs in India the condition of performance outside India may not be met and the supply may instead be treated as an inter state supply liable to IGST, whereas market research/marketing support services can qualify as export where the facts meet every element and proper service classification supports that conclusion. en-us Sat, 12 Jan 2019 15:17:41 +0530 Thu, 23 Jan 2025 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114488 Qualification of a service as export of services requires simultaneous satisfaction of all statutory ingredients; if performance occurs in India the condition of performance outside India may not be met and the supply may instead be treated as an inter state supply liable to IGST, whereas market research/marketing support services can qualify as export where the facts meet every element and proper service classification supports that conclusion. Discussion-Forum GST Sat, 12 Jan 2019 15:17:41 +0530 https://www.taxtmi.com/forum/issue?id=114488