Export of services under GST: According to Section 2(6) of IGST Act1 Export of services means, the supply of any service when,-
- Such supplier is located in India
- The recipient of services is located outside India
- The place of supply of service is outside India
- The payment for such service has been received by the supplier of service inconvertible foreign exchange
- The supplier and the recipient of service are not merely establishments of a distinct person.
Source: Mondaq
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