Export of services

Import / Export 118 views 3 replies
if entity supplying services outside india. and received money in INR whether it is export of services? if not than which type of service will it be consider?
Replies (3)

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 .   

Agree with ABOVE answer
Thanks for your reply, but if it is not consider as export service than which type of sevice can it be consider?


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