Services Supplied to Nepal and Bhutan: Export or Not?

In our previous blog on imports and exports under GST, we had learnt about the conditions to be satisfied for a supply to be considered as an export of service. Let us list them down again: The supplier of the service should be located in India The recipient of the service should be located outside India The place of supply of the service should be outside India The payment for the service should be received by the supplier in convertible foreign exchange The supplier and recipient are not establishments of the same person When services are supplied to Nepal or Bhutan, all of the above conditions can be satisfied, except the condition ‘The payment for the service has been received […]