AAR explains conditions for a Transaction to Qualify as Export of Service

In re Stovec Industries Ltd (GST AAR Gujarat)

To decide whether the specified transaction is export of service we have to refer Section 2(6) of IGST Act, 2017 vide which the expression export of service has been defined. Section 2(6) of IGST Act, 2017 is read as under:

(6) “export of services” means the supply of any service when,––

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