India IGST Act 2017, sections 2(6), 13(2) and 16(1): export of services and zero rating (Integrated Goods and Services Tax Act 2017, s. 2(6), s. 13(2), s. 16(1)(a))
A supply by an Indian holder to a US business, paid in foreign currency, is an export of services. The place of supply is the US customer's location, and an export is a zero rated supply, so no Indian IGST is charged.
Dated 18 Oct 2026Source checked 18 Oct 2026Basis: primary text
In the source's own words
“(i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange ... (2) The place of supply of services except the services specified in sub-sections (3) to (13) shall be the location of the recipient of services ... (a) export of goods or services or both;”
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