Section 2(6) in The Integrated Goods and Services Tax Act, 2017
(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 [or in Indian rupees wherever permitted by the Reserve Bank of India] [Inserted by Act No. 32 of 2018, dated 29.8.2018.]; 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;
