Export Of Service

As per IGST Act Section 2(6), the tax paid on export of services is refundable under the following situations are explained below:

The supplier of the service is within India.

The recipient of service is outside India.

The area of supply of service is outside India.

The payment for such service obtained by the supplier is the convertible foreign exchange.

The supplier of service and the recipient of service are not from the establishments of a different person

Do all such conditions need to be satisfied?
of yes then what about outsourcing by Indian companies to foreign while in India place

Yes all condition need to be ful fil