Section 2(6) of IGST Act: Meaning of “Export of Services”

Definition of the term “Export of Services” under the Integrated Goods and Services Tax (IGST) Act, 2017

As per Section 2(6) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “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.

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