Export of service

Ramesh Davera (ACCOUNTS OFFICER) (83 Points)

03 May 2018

Can we treat the service performed in India for Foreign customer as export export of service ?

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Jeeva Thangavelu (Student CA Final ) (609 Points)
Replied 03 May 2018

No sir. “Export of Services” as defined under Section 2 (6) of IGST Act, 2017means the supply of any service, when –

the supplier of service is located in India;
the recipient of service 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 in convertible foreign exchange; and
the supplier of service and the recipient of service are not merely establishments of a distinct person.

In your case the recipient is located in India hence its not export of service.

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