Export of services under GST

Services supplied to clients outside India can qualify as an export of services, which is treated as a zero-rated supply under GST. That does not mean the paperwork disappears; it means the tax treatment is different.

Basic conditions

• The supplier is in India.
• The recipient is outside India.
• The place of supply is outside India.
• Payment is received in convertible foreign exchange or as otherwise permitted.

What this means on the invoice

Your invoice should clearly identify it as an export-related supply, and your records should connect the invoice to foreign remittance evidence. The client usually does not pay Indian GST in the normal way.

Why records matter

For exporters, sloppy paperwork creates refund and notice problems later. Keep invoice copies, contracts, and payment proofs together.