Subject
Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017
Content
Various representations have been received requesting for clarification regarding admissibility of export remittances received in Special INR Vostro account, as permitted by RBI, for the purpose of consideration of supply of services to qualify as export of services as per the provisions of clause (6) of section 2 of the Integrated Goods & Services Tax Act,2017 (herein after referred to as the…