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Export of services

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(Querist)
01 April 2017 Hi sir,May I know whether the export of services are taxable, as per rule 6A of st rules all the conditions are satisfied, one query whether rule 3 of pop rules apply for information technology software or not.2. Another query is regarding the filing of return, which notification can be taken for when filing ST3
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
01 April 2017 Yes for export of software Rule 3 of POP Rules applicable. Notification No is 28/2012.
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