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THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
The term Export of services has been defined under section 2(6) of IGST Act, 2017 as under:
(6) “export of services” means the supply of any service when,––
(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 exchange; and
(v) 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;
Export of services: cross border supply requires foreign recipient, foreign place of supply, and foreign exchange payment. The concept of export of services requires five conjunctive conditions: supplier located in India; recipient located outside India; place of supply outside India; payment received in convertible foreign exchange; and the supplier and recipient not being merely distinct establishments of the same person. of Press 'Enter' after typing page number.
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