Student CA Final
609 Points
Joined February 2014
No sir. “Export of Services” as defined under Section 2 (6) of IGST Act, 2017means the supply of any service, when –
- the supplier of service is located in India;
- the recipient of service is located outside India;
- the place of supply of service is outside India;
- the payment for such service has been received by the supplier of service in convertible foreign exchange; and
- the supplier of service and the recipient of service are not merely establishments of a distinct person.
In your case the recipient is located in India hence its not export of service.