Question25:
 I am service provides.located in India. My client is situated outside India and issue bill in foriegn currency. Whether it is export of service and the same is exempt from GST.

Answer:  
The information provided by you is not sufficient to decide about the nature of service whether export or not
You are requested to please check whether all the conditions given in section 2(6) are fulfilled or not The transaction will be considered export only if all the condition given in section are fulfilled
6) 'export of services' means the supply of any service when,''
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
      (iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;(Reply Dt. 29/12/2017)