Daily Archives: January 26, 2019


Clarification on Export of Services under GST

“Export of services” has been defined under IGST Act 2017. As per section 2(6) of such act, it means the provisioning/supply of services which have following components:- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply […]