https://www.taxtmi.com/forum/issue?id=118266 Export of services classification requires satisfaction of five cumulative IGST conditions, notably that the place of supply is outside India and consideration is received in convertible foreign exchange (or rupees where RBI permits). If any condition is not met the supply is not an export and is subject to GST in the taxable territory. The contributors debated whether place-of-supply rules alone determine export status; the factual clarification that payment was received in foreign currency addresses the currency condition but does not relieve the analysis of other export prerequisites. en-us Mon, 05 Dec 2022 12:04:32 +0530 Thu, 23 Jan 2025 15:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118266 Export of services classification requires satisfaction of five cumulative IGST conditions, notably that the place of supply is outside India and consideration is received in convertible foreign exchange (or rupees where RBI permits). If any condition is not met the supply is not an export and is subject to GST in the taxable territory. The contributors debated whether place-of-supply rules alone determine export status; the factual clarification that payment was received in foreign currency addresses the currency condition but does not relieve the analysis of other export prerequisites. Discussion-Forum GST Mon, 05 Dec 2022 12:04:32 +0530 https://www.taxtmi.com/forum/issue?id=118266