The Integrated Goods and Services Tax Act, 2017

2(6). "export of services"

In this Act, unless the context otherwise requires,-

(6). "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;