Sec 2(6) – Export of Services

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Sec 2(6) – Export of Services 2017-04-19T22:53:35+00:00
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  • Ashish BadalaCA Ashish Badala
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    #1705 |

    “export of services” means the supply of any service when,––
    (i) the supplier of service is located in India;
    (ii) the recipient of service is located outside 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; 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 section 8;

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