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Export · Import · Customs · DGFT Intelligence
Policy

9.53

Document type
Policy
Dated

DEFINITION

DEFINITION

9.53


"Service Provider" means a person providing

(i) Supply of a ‘service’ from India to any other country;

(ii) Supply of a ‘service’ from India to service consumer of any other country in India; and

(iii) Supply of a ‘service’ from India through commercial or physical presence in territory of any other country.

(iv) Supply of a ‘service’ in India relating to exports paid in free foreign exchange or in Indian Rupees which are otherwise considered as having being paid for in free foreign exchange by RBI.

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