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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 credited to Special Rupee Vostro Accounts of correspondent banks, when effected in accordance with RBI&#039;s A. P. (DIR Series) Circular No. 10 and the Foreign Trade Policy 2023 and subject to their conditions and approvals, shall be considered to fulfil the payment requirement in sub clause (iv) of clause (6) of section 2 of the IGST Act for determining export of services.</description>
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