https://www.taxtmi.com/article/detailed?id=15930 Export status requires conjunctive satisfaction of five Section 2(6) conditions and an actual effected supply; an advance in convertible foreign exchange alone does not constitute an export. Supplier location and recipient location may be met where the provider operates substantively from India and the client is overseas, and the place of supply follows the recipient, but export characterisation crystallises only upon performance. Significant delays between receipt and provision attract GST timing issues and potential FEMA/AD bank scrutiny, so comprehensive contractual and banking documentation is essential. en-us Thu, 26 Feb 2026 08:03:42 +0530 Thu, 26 Feb 2026 08:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15930 Export status requires conjunctive satisfaction of five Section 2(6) conditions and an actual effected supply; an advance in convertible foreign exchange alone does not constitute an export. Supplier location and recipient location may be met where the provider operates substantively from India and the client is overseas, and the place of supply follows the recipient, but export characterisation crystallises only upon performance. Significant delays between receipt and provision attract GST timing issues and potential FEMA/AD bank scrutiny, so comprehensive contractual and banking documentation is essential. Articles Goods and Services Tax - GST Thu, 26 Feb 2026 08:03:42 +0530 https://www.taxtmi.com/article/detailed?id=15930