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A service supplied from India qualifies as an “export of services” under the IGST Act only when it satisfies all five conditions in section 2(6): the supplier is in India, the recipient is outside India, the place of supply is outside India, consideration is received in convertible foreign exchange or in Indian rupees wherever permitted by the RBI, and the supplier and recipient are not merely establishments of a distinct person. A qualifying export is zero-rated, but a foreign customer or overseas payment alone does not establish export treatment.
The practical hinge is often the place-of-supply rule. Section 13 generally places a cross-border service where the recipient is located, but exceptions—including the rule for intermediary services—can put the place of supply in India. The actual service, parties and transaction flow matter more than the customer’s address or the label in a contract.
What makes a service an export under GST?
Section 2(6) of the Integrated Goods and Services Tax Act, 2017 (IGST Act) sets a cumulative test. Each condition must be met for the supply to count as an export of services. If even one condition fails, the service does not qualify as an export under that definition.
- The supplier is located in India. Identify the supplier and establish its location under the applicable IGST Act rules. Do not assume that the address on an invoice, by itself, resolves the question.
- The recipient is located outside India. Identify the person receiving the service and the relevant establishment that receives it. A foreign company’s involvement does not automatically mean that the recipient for this supply is abroad.
- The place of supply is outside India. Apply the relevant place-of-supply provision, including the exceptions in section 13. The recipient’s billing address or country is not a substitute for this analysis.
- Consideration meets the statutory payment condition. The Act refers to receipt in convertible foreign exchange. The rules also recognize Indian rupees wherever permitted by the RBI. A rupee receipt does not qualify simply because it is a payment from overseas; check the RBI permission and the GST rule applicable to the particular payment route.
- The parties are not merely establishments of a distinct person. Examine whether the supplier and recipient are establishments of the same person in the circumstances covered by the Act. A foreign branch or head office relationship can affect this condition and needs careful review.
CBIC’s sectoral FAQ frames a common practical question as: “How do I determine whether IT services provided by me constitute export of service?” The answer begins with this five-part statutory test, not with the broad description “export” used in a sales proposal or invoice.
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How to determine the place of supply
For services supplied across borders, section 13 of the IGST Act generally assigns the place of supply to the recipient’s location, subject to the section’s listed exceptions. The correct clause depends on the service and how it is supplied. This means that two arrangements involving customers in the same country may not receive the same GST treatment if the nature or flow of the services differs.
Why the intermediary rule needs particular attention
For intermediary services, section 13 assigns the place of supply to the supplier’s location. If the supplier is in India, that rule may place the supply in India even when the customer is abroad. The third export condition would then not be met, so the service would not qualify as an export under section 2(6).
Do not treat every agent, broker, contractor or technology provider as an intermediary solely because it works between businesses or helps a customer. The question is what the Indian supplier actually supplies: its own service to the customer, or an arrangement or facilitation of another supply. Map the parties, obligations, deliverables and payment flows before deciding which place-of-supply provision applies.
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CBIC’s sectoral FAQ illustrates the issue with brokerage supplied by a stockbroker to non-resident clients when the stockbroker acts as an intermediary: the place of supply is in India and the supply is treated as taxable. That example demonstrates the effect of the rule; it is not a blanket conclusion for all brokers, agents or service providers.
Classifying IT and IT-enabled services
For IT and IT-enabled services, CBIC Circular 107/26/2019-GST says classification depends on the facts and circumstances, including which supply is principal or main. A contract’s label—such as “IT support,” “consultancy” or “outsourcing”—does not decide the classification on its own.
For a defensible analysis, describe the service in operational terms: what work the Indian supplier performs, who receives the resulting service, whether it delivers its own work or arranges another supplier’s work, and which supply is principal where multiple services are involved. Then apply the relevant section 13 clause to those facts. If the answer depends on whether the supplier is facilitating another supply, document why the actual arrangement does or does not fit the intermediary rule.
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Zero-rating: what it means and what it does not
Exports that qualify under the IGST Act are zero-rated under section 16. Zero-rating is a GST treatment for the qualifying supply; it does not mean that every exporter automatically receives a cash refund or that every input tax amount is refundable in full.
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For registered taxpayers, the broad routes described in the Act and rules are:
| Route | What the exporter does | Refund treatment | Key qualification |
|---|---|---|---|
| Export without payment of IGST under bond or Letter of Undertaking (LUT) | Furnishes the required bond or LUT before export. | May claim a refund of eligible unutilized input tax credit, subject to section 54, the CGST Rules and applicable restrictions. | The refund is subject to eligibility, documentation and prescribed computation; it is not automatically equal to all input tax paid. |
| Pay IGST and claim a refund | Pays IGST on the export and seeks a refund under the applicable route. | The Act provides this route subject to conditions and safeguards. | Confirm current eligibility and rules before treating it as available for a particular service exporter. |
The route decision is not a way to cure a failed export test. First establish that the supply qualifies as an export; then determine which zero-rating route is available and appropriate under current rules. Eligibility, documentation, restrictions and computation can affect whether a refund is due and its amount.
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Using an LUT for export without payment of IGST
Rule 96A of the CGST Rules provides for a registered person choosing to export without payment of IGST to furnish a bond or LUT in Form GST RFD-11 before export. Treat this as a procedural requirement of the no-IGST route, not as proof that the underlying service meets the statutory export conditions.
Payment timing under Rule 96A
For exported services, if payment is not received within one year from the date of the invoice—or within a further period allowed by the Commissioner—the rule provides for payment of tax and interest within the prescribed period. The rule refers to Indian rupees wherever permitted by the RBI, so the relevant payment route and current wording matter. Do not assume that any payment in rupees satisfies the condition.
When relying on an extension, confirm that the further period has been allowed by the Commissioner. For a particular transaction, check the currently applicable consolidated text, the applicable GST requirements and the RBI permission relevant to the payment. A missed payment timeline can have consequences under the LUT/bond undertaking even where the service was initially treated as an export.
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Records needed for an export and refund claim
CBIC’s refund rules call for invoice details and relevant Bank Realization Certificates (BRCs) or Foreign Inward Remittance Certificates (FIRCs) in refund claims for service exports. Refund applications are filed electronically. Maintain a record set that lets the transaction be traced from the service agreement through the invoice, receipt of consideration and returns.
- Service and party evidence: contracts or statements of work, descriptions of deliverables, and records supporting the supplier’s and recipient’s locations and the establishment receiving the service.
- Place-of-supply analysis: a record of the service actually performed, the parties involved and the section 13 provision applied. Where intermediary classification is a concern, retain facts that show whether the supplier provides its own service or arranges another supply.
- Payment evidence: payment records and relevant BRC or FIRC details. Where consideration is in Indian rupees, retain support for why that route is permitted by the RBI and applicable GST rules.
- Export-route documents: the Form GST RFD-11 LUT or bond documentation for the no-IGST route, together with invoices and relevant return information.
- Refund reconciliation: invoice details and return data reconciled to the refund application and the credit claimed.
For a refund of accumulated input tax credit under the LUT route, the amount is calculated under the prescribed formula. The claim therefore depends on the eligible credit, the prescribed computation and applicable restrictions; it is not simply a request to return all GST paid on business inputs.
A practical sequence for reviewing a service export
- Describe the real transaction. Write down what the Indian supplier does, what the customer receives, whether another supplier is involved, and which establishment receives the service.
- Test both parties’ locations. Identify the supplier and recipient for this service and establish their relevant locations. Separately review any relationship between branches, head offices or other establishments that could engage the distinct-person condition.
- Choose the correct place-of-supply rule. Start with section 13, then check for an exception that applies to the actual service. In particular, assess whether the Indian supplier is acting as an intermediary rather than supplying its own service.
- Verify consideration and timing. Determine whether consideration is received in convertible foreign exchange or through an Indian-rupee route permitted by the RBI. For an LUT export of services, track the one-year invoice period and any further period allowed by the Commissioner.
- Confirm the zero-rating route and supporting records. If all five export conditions are met, check current requirements for the chosen route, furnish the LUT or bond before export where applicable, and preserve the evidence needed for returns and any refund application.
This sequence helps identify issues early, but it does not replace applying the current statute, rules, RBI permissions and circulars to the taxpayer’s facts. A conclusion based only on customer country, contract terminology or currency of payment is incomplete.
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- Assuming every foreign customer creates an export: the recipient condition is only one of five, and the place-of-supply exception can be decisive.
- Using the invoice address as the place-of-supply analysis: the applicable section 13 clause determines place of supply, not merely the address shown for billing.
- Treating a contract label as conclusive: classification, particularly for IT/IT-enabled or intermediary questions, turns on the actual service and facts.
- Assuming every rupee payment qualifies: the statutory and rule wording is qualified by RBI permission; check the particular route.
- Treating an LUT or zero-rating as automatic refund approval: refunds require compliance with the governing rules, evidence, computation and restrictions.
- Ignoring the payment deadline for exported services under an LUT: Rule 96A ties the one-year period to the invoice date and allows a further period only where the Commissioner allows it.
The rules and circulars can be amended, and application depends on transaction-specific facts. For a live filing or disputed classification, verify the latest amended IGST Act, CGST Rules, RBI permissions and relevant CBIC guidance, and obtain tax advice where necessary.
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