<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">The supply of any service is considered an export of service, where the following conditions are met:</span></span></p>

<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">1) the supplier of service is located in India;</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">2) the recipient of service is located outside India;</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">3) the place of supply of service is outside India;</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">4) the payment for such service has been received by the supplier of service in convertible foreign exchange; and</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">5) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with explanation 1 of section 8 of the IGST Act, 2017.</span></span></p>