(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange and (iii) The place of supply of service is outside India (ii) The recipient of service is located outside India (i) The supplier of service is located in India are irrelevant what is relevant is movement of goods from India to a place outside India Notes : Place of supply, Currency of payment, Location of recipient etc. With its grammatical variations and cognate expressions, means taking goods out of India to a place outside India ♦ Definition of “Export” under GST Export of goods In relation to any goods at any time between their entry for export and the time when they are exported, includesĪny person holding himself out to be the exporter Means any goods which are to be taken out of India to a place outside India Means taking out of India to a place outside India ♦ Definition of “Export” under the Customs Act, 1962 Export Provision of services from India to any person outside India The taking out of India to a place outside India any goods, ♦ Definition of “Export” under the Foreign Exchange Management Act, 1999 “export”, with its grammatical variations and cognate expressions, means. Supplying goods, or providing services, from one Unit to another Unit or Developer, in the same or different Special Economic Zone Įxample: ABC Ltd engaged in management consultancy services which is registered in Noida SEZ rendered services to XYZ Ltd which is also registered in Noida Special Economic Zone.Įxample: PQR Ltd registered in Kandla Special Economic Zone rendered services to MNO Ltd registered in Surat Special Economic Zone. Supplying goods, or providing services, from the Domestic Tariff Area to a Unit or Developer orĮxample: ABC Ltd engaged in management consultancy services which is not registered in SEZ rendered services to XYZ Ltd which is registered in Noida Special Economic Zone. Taking goods, or providing services, out of India, from a Special Economic Zone, by land, sea or air or by any other mode, whether physical or otherwise orĮxample: Taking goods or providing services from Noida Special economic Zone to USA. ♦ Definition of “Export” Under SEZ Act, 2005 “Export” means – Note: Definition of “import” and “export” regarding SEZ and between SEZ for the purpose of Foreign Trade (Development & Regulation) Act, 1992 and Foreign Trade Policy shall be same as defined in SEZ Act, 2005.In other word definition of “import” and “export” regarding SEZ and between SEZ is borrowed in Foreign Trade (Development & Regulation) Act, 1992 and Foreign Trade Policy from SEZ Act, 2005. Provided that “import” and “export” in relation to the goods, services and technology regarding Special Economic Zone or between two Special Economic Zones shall be governed in accordance with the provisions contained in the Special Economic Zones Act, 2005. consultancy firm, hospital, construction company) In India to the service consumer of any other country Įxample: Nationals of Nepal have moved India as tourists, students, or patients to consume the services in India.īy a service supplier of India, through commercial presence in the territory of any other country Įxample: The service is provided within Nepal by a locally-established affiliate, subsidiary, or representative office of a Indian-owned and controlled company (bank, hotel group, construction company, etc.)īy a service supplier of India, through presence of Indian natural persons in the territory of any other country Įxample : A Indian national provides a service within Nepal as an independent supplier (e.g., consultant, health worker) or employee of a service supplier (e.g. Such supplies may include consultancy or market research reports, tele-medical advice, distance training, or architectural drawings etc. Means taking out of India any goods by land, sea or air įrom India into the territory of any other country Įxample: A user in Nepal receives services from India through its telecommunications or postal infrastructure. ♦ Definition of “Export” Under the Foreign Trade (Development & Regulation) Act, 1992 Means a person who exports or intends to export and holds an IEC number, unless otherwise specifically exempted In other words definition of export is borrowed in foreign trade policy from FT (D & R) Act, 1992 which is also mother Act of foreign trade policy as section 5 of this Act empower Central Government to issue foreign trade policy. Note: Definition of export under foreign trade policy is same as defined in FT (D & R) Act, 1992 which is given below. ♦ Definition of ‘Export’ & ‘ Exporter” Under Foreign Trade PolicyĮxport- Is as defined in FT (D & R) Act, 1992, as amended from time to time.
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