Export of Services – For claiming exemption from GST or Benefit of Zero Rated supply under GST, whether receipt of consideration / payment in convertible foreign exchange is necessary or mandatory

Export of Services – For claiming exemption from GST or Benefit of Zero Rated supply under GST, whether receipt of consideration / payment in convertible foreign exchange is necessary or mandatory
Section – 02 – Definitions. THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
Dated:- 9-5-2017
Section – 02 – Definitions.
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
Yes,
As per section 2(6) (iv) of the IGST Act, 2017 it is mandatory to receive the amount in convertib

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