Dated:- 9-5-2017 – Section – 02 – Definitions. THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 The term Export of services has been defined under section 2(6) of IGST Act, 2017 as under: (6) 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 converti
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