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of <h1>Suppliers Must Receive Payment in Convertible Foreign Exchange for GST Exemption Under IGST Act, Section 2(6)(iv.</h1> Under the Integrated Goods and Services Tax Act, 2017, specifically section 2(6)(iv), it is mandatory for the supplier of services to receive payment in convertible foreign exchange to claim an exemption from GST or benefit from a zero-rated supply. This requirement ensures that the service qualifies as an export of services under the GST framework.
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