<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Export of goods to Nepal or Bhutan fulfils the condition of GST Law regarding taking goods out of India. Hence, export of goods to Nepal and Bhutan will be treated as zero rated and consequently will also qualify for all the benefits available to zero rated supplies under the GST regime. However, the definition of &#39;export of services&#39; in the GST Law requires that the payment for such services should have been received by the supplier of services in convertible foreign exchange.</span></span></p>