Export of service does not include:

CS Executive · Tax Laws and Practice · PYQS · December 2017
Export of service does not include:
(A) the supplier of service located outside India
(B) the recipient of service located outside India
(C) the place of supply of service is outside India
(D) the supplier of service is located in India

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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