Export of Services
Query (Issue) Started By: – Sanjeev Sharma Dated:- 17-8-2017 Last Reply Date:- 18-8-2017 Goods and Services Tax – GST
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GST
As per Section 2(6) of IGST Act, “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;
In view of above if services provided to overseas branch w
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