Export and import of services :
Place of supply of service is relevant to determine issue of export and import of services.
Export of services – Section 2(6) of IFIGST Act states as follows –
“Export of services” means the supply of any service when-
(a) the supplier of service is located in India
(b) the recipient of service is located outside India
(c) the place of supply of service is outside India
(d) the payment for such service has been received by the supplier of service in convertible foreign exchange, and
(e) the supplier of service and recipient of service are not merely establishments of a distinct person in accordance with explanation 1 of section 8 of IGST Act [what is meant is that branch and HO of same taxable person shall not be treated as two distinct persons for this provision. Thus, there
cannot be export of service to own branch office outside India].
Import of services – Section 2(11) of IGST Act reads as follows –
“Import of service” means the supply of any service, where—
(a) the supplier of service is located outside India,
(b) the recipient of service is located in India, and
(c) the place of supply of service is in India.