Section 2(5) of IGST Act,2017

"Export of goods" with its grammatical variations and cognate expressions,

means taking goods out of India to a place outside India;

Section 2(6) of IGST Act,2017

"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]; 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;

(Read with IGST Tax Rate Notification No. - 15/2018)

Thanks

CA Rahul Gupta 

+91-80535-55086