(CA Final student)
Replied 08 February 2019
As per IGST Act Section 2(6) “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;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange;
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person.
since place of supply Of service in india.gst will be applicable.