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                                Explanation of Condition V of Section 2(6) of IGST Act, 2017   First we will understand the Definition of Export of Service:-   Export of Service:- As per the Section 2(6) of IGST Act, 2017 “export of services” means the supply of any service when, ·          The supplier of service is located in India. ·          The recipient of service is located outside India. ·          The place of supply of service is outside India. ·          The payment for such service has been received by the supplier of service in convertible foreign exchange or in Indian rupee wherever permitted by RBI (Inserted by IGST Amended Act, 2018) and. ·          The supplier of service and the recipient of service are not merely establishments of a distinct person.   Now we moving towards the analysis of establishments of a distinct person:- Explanation 1 & Explanation 2 of the Section 8 of the IGST Act provides for the conditions wherein establishments of

  INTRODUCTION:- The aim of Indian government is to increasing the output and quality of export from India in pursuance to the “Make in India” policy. Indian government also provide the many incentives to the exporters which are explain below.   WHAT IS EXPORT INCENTIVES:- Export incentives are certain benefits exporters receive from the government as acknowledgement for bringing in foreign exchange and as compensation for the costs they incur on sending goods and services out of the country.   TYPE OF EXPORT INCENTIVES:- INDIAN EXPORT SCHEME:- Merchandise Exports from India Scheme (MEIS):- The MEIS rewards exporters by offsetting the infrastructural inefficiencies and associated costs. This scheme provides incentives to exporters in the form of duty credit scrip to refund losses on paid duties. Under the MEIS, an incentive of 2-5% of the ‘Free on Board’ (FOB) value of exports is provided to all exporters, irrespective of their annual turnover. However, MEIS has been repl