https://www.taxtmi.com/forum/issue?id=118520 Supply of software services by an Indian company to a foreign corporate recipient qualifies as export of services because Indian and foreign-incorporated companies are separate persons under Explanation 1 to section 8; relatedness or name similarity does not preclude export status. Payments to individuals abroad do not alter export classification, though suppliers must address any reverse charge obligations. Where conditions are met, the supplier may apply for refund or benefits under LUT subject to compliance. en-us Wed, 10 May 2023 13:15:07 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118520 Supply of software services by an Indian company to a foreign corporate recipient qualifies as export of services because Indian and foreign-incorporated companies are separate persons under Explanation 1 to section 8; relatedness or name similarity does not preclude export status. Payments to individuals abroad do not alter export classification, though suppliers must address any reverse charge obligations. Where conditions are met, the supplier may apply for refund or benefits under LUT subject to compliance. Discussion-Forum GST Wed, 10 May 2023 13:15:07 +0530 https://www.taxtmi.com/forum/issue?id=118520