Preksha Bhatt (CA.Student) (290 Points)
15 April 2019
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 15 April 2019
As per section 2(6) of the IGST act 2017 Export of service means the supply of any service when
1) The supplier of service located in India
2) The recipient of service is located outside India
3) The place of supply of service is outside India
4) The payment for such service has been received by the supplier of service in convertible foreign exchange
5) The supplier of service and recipient of service are not merely establishments of a distinct person in accordance with explanation 1 in section 8 .
Preksha Bhatt
(CA.Student)
(290 Points)
Replied 16 April 2019
CAclubindia
