Export of Services: Confusing exported
Prepared By:
CA Pradeep Jain
Ghanshyam Chaudhary
Indian budget has also brought many changes related to export of services. As per Export of Service Rules, there are three criterions for declaring a service as export. These criterions are as under:-
(A) Immovable property related services[rule 3(1)(i)]
(B) Performance related services[rule 3(1)(ii)]
(C) Residual Category of Services[rule 3(1)(iii)]
The categories of services are listed in particular criteria’s. The exporter has to fulfil requirement of that criteria under which his services are listed.....read more
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