Summary
- Indian businesses must meet specific conditions for services to UAE customers to qualify as zero-rated exports under the IGST Act, beyond just invoicing a foreign entity.
- Key factors include the location of the supplier and recipient, place of supply, and payment methods, as clarified by recent CBIC circulars.
- The 2026 amendment has removed the special supplier-location rule for intermediary services, shifting to a general recipient-location rule that could impact many service providers.
- Businesses are advised to ensure comprehensive documentation and compliance with export conditions to avoid GST liabilities.
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