Export of supply of service

Dear Member 

Referring to the the defination of export of service i have two query for the same

“Export of services” means the supply of any service when –

i) supplier of service is located in India;

ii) recipient of service is located outside India;

iii) place of supply of service is outside India;

iv) payment for such service is received by supplier of service in convertible foreign exchange; and

v) supplier of service & recipient of service are not merely establishments of a distinct person

Query

IF condition 4 & 5 not satisifed then transcation subject to IGST if the receipt is located outside india and provider is located in india

Regards 

Rahul