Export – Zero Rated supply – Whether amount received from the Foreign Currency (Non-Resident) account or Non-Resident External Account known as FCNR/NRE account maintained by the buyer can be treated as received in convertible foreign exchange for claiming benefit under GST – Dated:- 9-5-2017 – Section – 02 – Definitions. THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 As per Regulation 4 of the FOREIGN EXCHANGE MANAGEMENT (MANNER OF RECEIPT AND PAYMENT) REGULATIONS, 2000, an exporter is permitt
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