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GST On Export Of Services

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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