{"id":7188,"date":"2017-08-17T19:56:48","date_gmt":"2017-08-17T14:26:48","guid":{"rendered":""},"modified":"2017-08-17T19:56:48","modified_gmt":"2017-08-17T14:26:48","slug":"export-of-services","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=7188","title":{"rendered":"Export of Services"},"content":{"rendered":"<p>Export of Services<br \/> Query (Issue) Started By: &#8211; Sanjeev Sharma Dated:- 17-8-2017 Last Reply Date:- 18-8-2017 Goods and Services Tax &#8211; GST<br \/>Got 3 Replies<br \/>GST<br \/>As per Section 2(6) of IGST Act, &#8220;Export of services&#8221; 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;<br \/>\nIn view of above if services provided to overseas branch w<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=112626\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Export of Services Query (Issue) Started By: &#8211; Sanjeev Sharma Dated:- 17-8-2017 Last Reply Date:- 18-8-2017 Goods and Services Tax &#8211; GSTGot 3 RepliesGSTAs per Section 2(6) of IGST Act, &#8220;Export of services&#8221; means the supply of any service when, (i) the supplier of service is located in India; (ii) the recipient of service is &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=7188\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Export of Services&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7188","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7188"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7188\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}