our company is selling an ios app outside India. Our customer is the subscriber
Subscriber pay the subscripttion amount in foreign currency ,then apple reduces its service charges from the same and then the net foreign currency is converted in INR by apple and then apple credits the INR amount to our account .
we are not able to understand whether this is an export or a domestic sale
As for export Place of supply should be outside india -This is yes Receipeint should be outside India - This is yes Amount should be received in foreign currency- this we are getting in INR to our account
In my view, apple is receiving foreign money on behalf your app and reducing their amount and crediting you in INR based on the conversion calculation. It is deemed to be foreign currency receipt by you.