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Gst on Freelance

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(Querist)
21 September 2023 Hi Sir / Madam
One of my friend is doing freelance work and getting paid in INR. But actually he raise bills in dollar. One intermediate is there to convert dollar to INR and transfer the amount to my friend's account after deducting his commission.
Whether it will be treated as export of service ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
21 September 2023 Is it service provided to a country outside India.
What is the nature of service.
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saravanan

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saravanan (Querist)
22 September 2023 Yes sir. It is a service provided outside india
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
22 September 2023 Yes, it will fall under export of service.
The foreign currency should have been received in our banking channel.

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