When Dollars Don't Come Home: Export Of Services in The Digital Age Under GST And FEMA

| Last updated: 24 February 2026

Save Share

Quick Summary

The digital age allows professionals to offer services globally, but Indian tax and foreign exchange laws still apply. This article breaks down the five crucial conditions required to classify a service as an 'export' under the IGST Act. It also touches upon GST registration requirements and foreign exchange regulations under FEMA, highlighting the importance of aligning commercial documentation with legal frameworks.

The Borderless Professional - A New GST Reality The contemporary professional environment has transcended traditional geographical limitations. A software developer based in Gurugram today could be programming for a client in California; similarly, an IT consultant situated in Pune might be managin

Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Articles Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

BEST VALUE

2 Years PLAN

3499

(Excl. of GST ₹629)

3 Months PLAN

999

(Excl. of GST ₹179)

View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

430 Views Comment Share GST Report

About the Author

Raj Jaggi

Partner

CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

View Articles

Comments :