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1Scan for outdated or missing drivers - takes under a minute2Clear out junk files and repair common Windows errors3Fix the driver behind crashes, sound loss and screen glitchesA customer outside India, a foreign-currency invoice or work performed remotely does not by itself make a software transaction an export under GST. The supply must meet all five conditions in India’s IGST Act. If it qualifies, it is zero-rated, but classification, place of supply, payment route and refund procedure still matter.
First identify whether you supply a service or software as goods
GST treatment depends on what the contract and transaction actually supply—not simply on calling it “software.” CBIC’s IT/ITES FAQ treats software development, design, programming, customization, adaptation, upgrades, enhancement and implementation as services. It describes pre-developed or pre-designed software supplied on storage media, or made available through encryption keys, as goods under heading 8523. Check the applicable tariff entry and the facts of the transaction, particularly where a deal combines software, licensing, implementation or support.
The same CBIC FAQ gives 18% as the rate for IT services. That FAQ answer does not establish that every product or mixed transaction described as software is taxable at 18%. Confirm the current rate notification, classification and effective date before invoicing.
Check all five conditions for an export of services
Section 2(6) of the IGST Act defines an export of services through five cumulative conditions. A transaction must satisfy every one; a failure on any condition means it does not qualify as an export of services under this definition.
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- Supplier in India: The supplier of the service is located in India.
- Recipient outside India: The recipient is located outside India. Identify the actual recipient and the establishment receiving the service, not only the brand or payment intermediary named in the paperwork.
- Place of supply outside India: Apply the relevant place-of-supply rule to the particular service. The recipient’s foreign location is not a substitute for this analysis.
- Qualifying payment: Payment is received in convertible foreign exchange or in Indian rupees where the Reserve Bank of India permits it.
- Not merely distinct establishments: The supplier and recipient are not establishments of the same person in different territories, as addressed by the IGST Act.
This is why a foreign client or a USD invoice alone is not enough. The contract, recipient establishment, service category, payment trail and relationship between the parties all affect the result.
Place of supply: recipient location is the starting point, not the whole answer
For IT/ITES services, CBIC’s FAQ summarizes the general rule as the location of the recipient. The FAQ also notes an exception where the recipient is unregistered and the supplier does not have the recipient’s address on its records. The applicable statutory category and facts determine the outcome, so establish who receives the service and where that establishment is located.
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Check for intermediary treatment
Intermediary services can have a supplier-location place-of-supply rule, which may prevent the service from meeting the export condition that its place of supply be outside India. The IGST Act’s intermediary definition excludes a person supplying goods or services on its own account. CBIC’s FAQ example concerns a foreign firm facilitating an Indian company’s software supply abroad; it should not be read as treating ordinary software development or outsourcing as intermediary service. Assess the actual role: supplying the contracted service on one’s own account is different from arranging or facilitating a supply between other parties.
Review group and branch arrangements
A transaction between establishments of the same legal person in different territories can fail the distinct-person condition, even where there is an overseas office or a separate invoice. An unrelated foreign customer is not the same arrangement as supplying an overseas branch or another establishment of the same person. Review the legal identity and establishment relationship rather than relying on trading names.
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What zero-rating means for an exporter
Section 16 of the IGST Act includes qualifying exports and supplies to SEZ units or developers within zero-rated supplies. Zero-rating is not the same as assuming that no GST compliance is required: input tax credit (ITC), refunds and the available procedure remain subject to the statute, applicable CGST restrictions and current rules.
LUT or bond and refund of eligible ITC
For exports made under a letter of undertaking (LUT) or bond without payment of integrated tax, the refund rules provide a route to seek a refund of eligible unutilized ITC. The refund is not automatic: the rules prescribe a computation and filing requirements, including the application framework under Form GST RFD-01. Confirm the current conditions and supporting records for the relevant period before filing.
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CBIC’s FAQ says a person whose outward supplies are all export services needs GST registration to claim refunds. That statement concerns claiming refunds; check the current registration rules against the exporter’s circumstances rather than treating it as a universal registration rule for every business.
When payment in Indian rupees can satisfy the export test
The statutory payment condition allows receipt in convertible foreign exchange or in INR wherever the RBI permits it. CBIC Circular 202/14/2023-GST clarifies that proceeds received in INR from balances in designated Special Rupee Vostro Accounts can satisfy that condition, subject to the relevant RBI permissions and Foreign Trade Policy conditions.
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This is a specified route, not a general rule that any INR payment from abroad qualifies. Keep evidence of the payment path and check that the transaction meets the circular’s conditions. Older summaries of the export test that mention only convertible foreign exchange do not reflect the statutory INR wording and this clarification.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Compare common software-export situations
| Situation | What to examine | GST point |
|---|---|---|
| Bespoke development or implementation for an unrelated overseas customer | Service scope, actual overseas recipient, place-of-supply category, qualifying payment and party relationship | May qualify as an export of services if all five statutory conditions are met. |
| Pre-developed software delivered on storage media or through an encryption key | Whether the transaction is a supply of goods, a service, or a mixed/composite supply under the applicable classification | Do not apply the service export test or IT-services rate without first establishing the supply’s classification. |
| Work for an overseas branch or another establishment of the same legal person | Whether supplier and recipient are establishments of the same person in different territories | The distinct-person condition may not be met; assess the legal and establishment facts. |
| Arrangement or facilitation involving another supplier and customer | Whether the provider supplies on its own account or acts as an intermediary, and the applicable place-of-supply rule | Intermediary treatment can change place of supply; do not assume the general recipient-location rule applies. |
| Supply to an SEZ unit or developer | Whether the recipient and supply meet the applicable SEZ requirements and documentation rules | Section 16 includes qualifying SEZ supplies as zero-rated; this is a separate route from proving an export of services. |
Records to check before invoicing or claiming a refund
Build the file around the facts that establish the classification and each relevant export condition. The applicable rules determine exactly which records are required; this checklist is a practical review, not a substitute for those prescribed requirements.
- Contract, statement of work and invoice description showing the actual deliverable and whether it is development, implementation, pre-developed software, facilitation or a combination.
- Details establishing the contracting recipient, the establishment receiving the service and its location.
- Analysis of the applicable place-of-supply category, including any intermediary or other special rule.
- Evidence of the supplier-recipient legal relationship, especially for branch, head-office or group arrangements.
- Bank and remittance records showing how payment was received; for a qualifying INR Vostro route, records relevant to the RBI and Foreign Trade Policy conditions.
- For a refund claim, the relevant LUT or bond, returns, ITC calculations and supporting records required by the current procedure.
Because GST rates, statutory provisions, RBI permissions and refund procedures can change, verify the effective rules for the transaction and tax period. Where classification, intermediary status, group establishments or an INR payment route is uncertain, have an Indian GST professional review the contract and transaction facts before relying on export treatment.
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