This discussion clarifies whether freelance work, where invoices are raised in dollars but payment is received in INR after an intermediary's commission, qualifies as an export of service for GST purposes. The consensus is that it does, provided the foreign currency is received through official banking channels.
21 September 2023
Hi Sir / Madam One of my friend is doing freelance work and getting paid in INR. But actually he raise bills in dollar. One intermediate is there to convert dollar to INR and transfer the amount to my friend's account after deducting his commission. Whether it will be treated as export of service ?