TaxTMI 
TaxTMI 
Export of Services
X X X X Extracts X X X X
X X X X Extracts X X X X
....e and are to be fulfilled in totality in order to consider a transaction of supply of service as an export supply. They are as under: (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....en obtained (a fixed establishment elsewhere), the location of such fixed establishment. (c) Where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply. (d) In absence of such places, the location of the usual place of residence of the supplier. A "place....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... How is condition 5 viz the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8 of the IGST Act, 2017 impacts the taxability? Ans. Explanation I in section 8(2) of the IGST Act, 2017 states that where a person has an establishment in India and any other establishment outside India then such establishment....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dated 28.06.2017 as amended by Notification 42/2017-Integrated Tax (Rate) dated 27.10.2017. Further, requirement of remittance in foreign exchange has been relaxed by amendment in the definition of "export of services" in section 2(6) of the IGST Act, 2017 vide the IGST (Amendment) Act, 2018. The payment for such service can now be received by the supplier of service in Indian rupees wherever per....