What is the meaning of Export of Services under GST

Section - 02 - Definitions.

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

The term Export of services has been defined under section 2(6) of IGST Act, 2017 as under:

(6) “export of services” means the supply of any service when,––

(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; 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;

Dated: 9-5-2017