https://www.taxtmi.com/forum/issue?id=118548 Export status for software supplied over the internet hinges on classification as service or goods, applicability of OIDAR and place of supply rules, and satisfaction of export conditions: Indian supplier, recipient outside India, place of supply outside India (e.g. under OIDAR rules), receipt of payment in convertible foreign exchange, and not being establishments of a distinct person. Verify explanatory exceptions to place of supply, contractual terms (sale v. license), Schedule II treatment of IT services, and completion of SOFTEX/BRC payment documentation where relevant. en-us Wed, 24 May 2023 15:07:35 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118548 Export status for software supplied over the internet hinges on classification as service or goods, applicability of OIDAR and place of supply rules, and satisfaction of export conditions: Indian supplier, recipient outside India, place of supply outside India (e.g. under OIDAR rules), receipt of payment in convertible foreign exchange, and not being establishments of a distinct person. Verify explanatory exceptions to place of supply, contractual terms (sale v. license), Schedule II treatment of IT services, and completion of SOFTEX/BRC payment documentation where relevant. Discussion-Forum GST Wed, 24 May 2023 15:07:35 +0530 https://www.taxtmi.com/forum/issue?id=118548