Circular No. 202/14/2023-GST dt. 27th oct, 2023 clarification relating to export of services
- Singhal Jayadev
- Oct 31, 2023
- 1 min read
CBIC issued Circular No. 202/14/2023-GST dt. 27th oct, 2023 providing clarification relating to export of services–sub-clause(iv) of the Section 2 (6) of
the IGST Act 2017.
> Condition of sub-clause (iv) of Section 2(6) of the IGST Act, 2017 can be considered to be fulfilled when the Indian exporters, undertaking export of
services, are paid the export proceeds in INR from the Special Rupee Vostro Accounts of correspondent bank(s) of the partner trading country.
Comentarios