https://www.taxtmi.com/forum/issue?id=116782 On receipt of an advance for an in progress service contract a voucher - not a tax invoice - should be issued; a voucher evidences an obligation to accept it as consideration and may indicate the services or potential suppliers. A supply to a foreign recipient is zero rated as an export of services only if the supplier is in India, the recipient and place of supply are outside India, payment is received in convertible foreign exchange (or as permitted by the Reserve Bank), and the parties are not mere establishments of a distinct person. en-us Sat, 10 Oct 2020 06:33:43 +0530 Thu, 23 Jan 2025 15:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116782 On receipt of an advance for an in progress service contract a voucher - not a tax invoice - should be issued; a voucher evidences an obligation to accept it as consideration and may indicate the services or potential suppliers. A supply to a foreign recipient is zero rated as an export of services only if the supplier is in India, the recipient and place of supply are outside India, payment is received in convertible foreign exchange (or as permitted by the Reserve Bank), and the parties are not mere establishments of a distinct person. Discussion-Forum GST Sat, 10 Oct 2020 06:33:43 +0530 https://www.taxtmi.com/forum/issue?id=116782