GST on export of service

Under GST exports are treated as Inter-state supplies and tax is to be charged on all supplies whether supplied goods or services or both.

However if we go to IGST act where zero rated supplies are specified tax is not to be charged.

A supply of service will be treated as zero rated export if:

1. the supplier of service is located in India;
2. the recipient of service is located outside India;
3. the place of supply of service is outside India;
4. the payment for such service has been received by the supplier of service in convertible foreign exchange; and
5. 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;

So if you satisfy above conditions then tax is not be charged on export of services otherwise tax is to be charged.