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THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 Definitions:
Section 2(5) “export of goods” with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India;
Section 2(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; 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;
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