https://www.taxtmi.com/forum/issue?id=120103 Procurement support, IT support and accounts receivable services provided from India to an Australian group company fall within Section 13(2) (place of supply: recipient location) and, having met the remaining conditions of Section 2(6) (supplier in India; recipient outside India; payment in convertible foreign exchange or permitted rupees; distinct legal persons), qualify as export of services and therefore as zero rated supplies under Section 16, permitting supply under a Letter of Undertaking or payment of IGST with refund claim. en-us Fri, 06 Jun 2025 11:41:58 +0530 Sat, 07 Jun 2025 07:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120103 Procurement support, IT support and accounts receivable services provided from India to an Australian group company fall within Section 13(2) (place of supply: recipient location) and, having met the remaining conditions of Section 2(6) (supplier in India; recipient outside India; payment in convertible foreign exchange or permitted rupees; distinct legal persons), qualify as export of services and therefore as zero rated supplies under Section 16, permitting supply under a Letter of Undertaking or payment of IGST with refund claim. Discussion-Forum GST Fri, 06 Jun 2025 11:41:58 +0530 https://www.taxtmi.com/forum/issue?id=120103