nature of income

I am management consultant
provide service outside India ( place of supply outside India and service recipient also outside India) and receive payment in foreign currency
is it export of service because condition of that not fulfill details as under
1) service provider in India and service recipient outside India
Replies (3)


“Export of Services” as defined under Section 2 (6) of IGST Act, 2017 means 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;

te 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 accordance with Explanation 1 in section 8;

As all conditions are satisfied it is Export of Services...

Yes.... I agreed.
yes I know, that's why my question is when I have provided service outside India and recipient also outside India my income nature?

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