Export of Goods and Services :
Section 2(5) of the IGST Act defines “export of goods” means taking goods out of India to a place outside India.
Section 2(6) of the IGST Act defines “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;