https://www.taxtmi.com/forum/issue?id=117796 Qualification as an Export of Service requires five conditions: supplier in India; recipient outside India; place of supply outside India; payment in convertible foreign exchange; and distinct establishments. Where an Indian supplier contracts directly with a foreign parent on a principal-to-principal basis and consideration is received in convertible foreign exchange, the supply qualifies as export and is not subject to GST. An exception applies if the service relates to immovable property in India, which can render the place of supply in India and defeat export treatment. en-us Fri, 04 Feb 2022 12:30:20 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117796 Qualification as an Export of Service requires five conditions: supplier in India; recipient outside India; place of supply outside India; payment in convertible foreign exchange; and distinct establishments. Where an Indian supplier contracts directly with a foreign parent on a principal-to-principal basis and consideration is received in convertible foreign exchange, the supply qualifies as export and is not subject to GST. An exception applies if the service relates to immovable property in India, which can render the place of supply in India and defeat export treatment. Discussion-Forum GST Fri, 04 Feb 2022 12:30:20 +0530 https://www.taxtmi.com/forum/issue?id=117796