When services are supplied to Nepal or Bhutan, all of the above conditions can be satisfied, except the condition ‘The payment for the service has been received by the supplier in convertible foreign exchange’.
In Nepal and Bhutan, there can be scenarios where the payment for the
service is received in Indian Rupees. In such cases, will supply of the
service to Nepal or Bhutan under GST be considered as export and hence,
be zero rated, or will...
