nature of income

“Export of Services” as defined under Section 2 (6) of IGST Act, 2017 means 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;

te 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 accordance with Explanation 1 in section 8;

As all conditions are satisfied it is Export of Services...