Export of services

As per section 2(6) of the IGST act 2017  Export  of service  means  the supply  of any service when

1) The  supplier  of service  located  in India 

2) The recipient of  service is located outside  India

3) The place of supply of  service is outside India

4) The payment for such service has been received by the supplier  of service in convertible   foreign exchange 

5) The supplier of service and recipient of service are not merely establishments of a distinct person in accordance with explanation 1 in section 8 .