Annexure 1

Relevant extract of section 2 of IGST Act

“2(11) “import of service” means the supply of any service, 
where

1. the supplier of service is located outside India,
2. the recipient of service is located in India, and
3. the place of supply of service is in India,

“2(6) “export of service” means the supply of any service when

1. the supplier of service is located in India,
2. the recipient of service is located outside India,
3. the place of supply of service is outside India,
4. the payment for such service has been received by the supplier of service in convertible foreign exchange, and
5. the supplier of service and recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 of section 8;

N.B.: In respect of export of services under GST scenario, the condition of receipt of foreign currency is a must as against the current Place of Provision of Services Rules, 2012, where the said condition of receipt of foreign currency is relevant only to the extent of allowance of input credit in respect of services used for exports, but service tax would not be payable.