EFirc and GST

Export of service is defined under section 2(6) of the IGST Act which is reproduced as under: – “export of services” means the supply of any service when, — (i) The supplier of service is located in India. (ii) The recipient of service is located outside India. (iii) The place of supply of service is outside India.

The law is supreme regardless of what the GST Dept accepts or refuses.

Do a proper detailed submission such that the officer will have to get into the law in case he wants to still pass an adverse order


IT industry or consultancy - both are services only.

All these are personal or layman biases. E-firc is for inward remittances and there is no question that bank can refuse to provide.

One strong letter and tweet, and everyone of the bank will be at your feet.