https://www.taxtmi.com/forum/issue?id=115114 Export classification depends on satisfying export conditions, notably that the place of supply is outside India. If supplier and recipient locations, foreign exchange receipt, and independence of establishments are met, statutory place-of-supply rules point to export treatment; however, the fact that services are physically performed in India creates a revenue risk and makes the issue fact-sensitive and debatable, warranting reliance on authoritative rulings. en-us Sat, 22 Jun 2019 13:43:36 +0530 Thu, 23 Jan 2025 15:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115114 Export classification depends on satisfying export conditions, notably that the place of supply is outside India. If supplier and recipient locations, foreign exchange receipt, and independence of establishments are met, statutory place-of-supply rules point to export treatment; however, the fact that services are physically performed in India creates a revenue risk and makes the issue fact-sensitive and debatable, warranting reliance on authoritative rulings. Discussion-Forum GST Sat, 22 Jun 2019 13:43:36 +0530 https://www.taxtmi.com/forum/issue?id=115114