Clarification on Export of Services: Use of Special INR Vostro Accounts in GST Compliance

CIRCULAR NO. 202/14/2023-GST [F.NO. 20/06/22/2023-GST-CBEC]SECTION 2(6) OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 – EXPORT OF SERVICES – CLARIFICATION RELATING TOCIRCULAR NO. 202/14/2023-GST [F.NO. 20/06/22/2023-GST-CBEC], DATED 27-10-2023Various representations have been received requesting for clarification regarding admissibility of export remittances received in Special INR Vostro account, as permitted by RBI, for the purpose of consideration of supply of services to qualify as export of services as per the provisions of clause (6) of section 2 of the Integrated Goods &...

Become a Premium member. If you are already a Premium member, please login here to access the full content.