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<h1>Export of Services Defined Under IGST Act 2017: Supplier in India, Recipient Abroad, Payment in Foreign Exchange.</h1> Export of services under the Integrated Goods and Services Tax Act, 2017 is defined as the supply of services where the supplier is in India, the recipient is outside India, and the place of supply is outside India. Additionally, payment must be received in convertible foreign exchange, and the supplier and recipient cannot be merely establishments of a distinct person as per section 8's explanation.