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    <title>Clarification relating to export of services sub-clause (iv) of the Section 2 (6) of the IGST Act 2017</title>
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    <description>Payments received in Indian rupees from balances in designated Special Rupee Vostro Accounts opened by AD banks, as permitted by RBI A.P. (DIR Series) Circular No.10 and reflected in FTP 2023, shall be treated as fulfilling the payment condition in sub clause (iv) of the IGST Act definition of export of services, subject to compliance with RBI and FTP conditions and any other statutory permissions.</description>
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