12 September 2018
Place of supply is location of recipient, that is outside India. If payment is received in foreign exchange, it is export of service.
12 September 2018
In case of export of services, the supply shall be treated as export only when payment is received in foreign exchange. If place of supply is outside India, and the supply is not export of service; IGST is payable. As the person you are serving is outside India, ask him to pay in foreign exchange; or charge IGST. Before affecting exports, if you want to take benefits, ensure that export procedures [Letter of undertaking etc.] are properly followed.
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