TMI BlogExport of ServicesX X X X Extracts X X X X X X X X Extracts X X X X ..... mulative and are to be fulfilled in totality in order to consider a transaction of supply of service as an export supply. They are as under: (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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment. (c) Where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply. (d) In absence of such places, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d technical resources to supply services, or to receive and use services for its own needs. Q 32. How is condition 5 viz 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 of the IGST Act, 2017 impacts the taxability? Ans. Explanation I in section 8(2) of the IGST Act, 2017 states that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst payment in Indian Rupees are exempted from GST vide Sr. No.10D of notification no.09/2017-Integrated Tax (Rate) dated 28.06.2017 as amended by Notification 42/2017-Integrated Tax (Rate) dated 27.10.2017 . Further, requirement of remittance in foreign exchange has been relaxed by amendment in the definition of export of services in section 2(6) of the IGST Act, 2017 vide the IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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