Section 2(6) of IGST Act: Meaning of “Export of Services”
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” has been defined, as under:
Section 2(6) of IGST Act: Definition of “Export of Services” (CHAPTER I – PRELIMINARY)
“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 [or in Indian rupees wherever permitted by the Reserve Bank of India]$1; 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.
$1. The words inserted vide IGST (Amendment) Act, 2018. Thus, the condition has been relaxed and remittances can be in Indian rupees in cases wherever permitted by RBI.
The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the IGST (Amendment) Act 2018 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019, except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.
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