Export of services??

This query is : Resolved 

11 December 2019 A company is providing Courier service from Hongkong to USA to a client based in USA. Billing for the same is to be done in name of US client and payment will be received in foreign currency.

Whether it will be considered as export of service??

What difference will it make if payment is received in Indian currency, other conditions remain same?


11 December 2019 This is not export of service. It's service provided outside India not liable for GST.


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