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Export of services - GST Ready Reckoner - GSTExtract Section 2(6) of IGST Act Export of Services means the supply of any service when, the following 5 conditions have been prescribed as necessary for a supply to qualify as export of service:- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange or in Indian rupees wherever permitted by the Reserve Bank of India; and (v) 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.
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