Export of services

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..... ide 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 in convertible foreign exchange or in Indian rupees wherever permitted by the Reserve Bank of India; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in sectio .....

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..... liable to pay integrated tax on the same under reverse charge and also be eligible to take input tax credit of the integrated tax so paid. Further, if the provisions contained in section 2(6) of the IGST Act are not fulfilled with respect to the realization of convertible foreign exchange, say only 60% of the consideration is received in India and the remaining amount is directly paid by the US ba .....

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..... 1994 , namely Rule 6A. The essential requisites before a service can be designated as export service are: It must be a service as defined under section 65B(44) by a service provider located in the taxable territory to a service receiver is located outside India the service is not a service specified in the negative list the place of provision of the service is outside India the payment for such s .....

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