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April 2009

Export of Services Rules, 2005 applicable when benefits accrue outside India Circular No. 111/2009, dated 24-2-2009

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Tarun Ghia, Nimesh Dedhia, Vijay Kewalramani
Chartered Accountants
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8 Export of Services Rules, 2005 applicable when
benefits accrue outside India Circular No. 111/2009, dated 24-2-2009 :


In terms of Rule 3(2)(a) of the Export of Services Rules
2005, a taxable service shall be treated as export of service if “such
service is provided from India and used outside India”. By this
Circular, it has been clarified that export of service may take place even
when all the relevant activities take place in India so long as the benefits
of these services accrue outside India.

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