Answer

1. F

   Facts

   Export of services needs all five conditions in Sec 2(6) of the IGST Act: supplier in India, recipient outside India, place of supply outside India, payment in foreign exchange (or INR where allowed), and the two are not establishments of the same person.

2. P

   Provisions and law

   • Sec 2(6), IGST Act 2017Export of services: supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange or INR where RBI permits, and not between establishments of the same person
   • Sec 13, IGST Act 2017Place of supply where the supplier or recipient is outside India
3. A

   Analysis

   If the recipient under the contract is the Indian office, or the service is performed on goods or property in India, the place of supply can be in India and it is not an export. Check the contract party and where the service is consumed. If any condition fails, charge GST as a domestic supply.

4. C

   Conclusion

   1. 1Check who signs and pays under the contract.
   2. 2Find the place of supply under Sec 13 of the IGST Act.
   3. 3Confirm foreign exchange receipt.
   4. 4Bill under LUT only if all five conditions are met.

Billing a branch of your own foreign parent can fail the fifth condition.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.