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 ... Summary
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.
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