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Clarification on export of services under GST

 Notice Date : 31 December 2018

Circular No. 78/52/2018-GST

F. No. CBEC-20/16/04/2018-GST

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

GST Policy Wing


New Delhi, Dated the 31st December, 2018


The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/

Commissioners of Central Tax (All)/

The Principal Directors General/ Directors General (All)


Subject: Clarification on export of services under GST – Reg.

Representations have been received seeking clarification on certain issues relating to export of services under the GST laws. The same have been examined and the clarifications on the same are as below:

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on 31 December 2018
Circular No : 78/2018
Published in GST
Source : ,

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