No, GST is generally not payable on the export of services as they are considered a "zero-rated supply" under the GST law in India. This means exporters can export services without charging GST, provided they meet the eligibility criteria. To qualify, the service recipient must be located outside India, the payment must be received in convertible foreign exchange or INR as per RBI gui... https://www.compliancecalendar.in/iec-code-import-export