DEFINITIONS

9.51

"Service Provider" means a person providing:

(i) Supply of a ‘service’ from India to any other country; (Mode 1- Cross border trade)

(ii) Supply of a ‘service’ from India to service consumer(s) of any other country in India; (Mode 2 - Consumption abroad).

(iii) Supply of a ‘service’ from India through Commercial presence in any other country. (Mode 3 – Commercial Presence.)

(iv) Supply of a ‘service’ from India through the presence of natural persons in any other country (Mode 4- Presence of natural persons.)

(Above para 9.51 has been amended vide NTF. NO. 08/2015, DT. 04/06/2015)

[OLD- DEFINITIONS

9.51

"Service Provider" means a person providing:

(i) Supply of a 'service' from India to any other country; (Mode1- Cross border trade)

(ii) Supply of a 'service' from India to service consumer(s) of any other country; (Mode 2- Consumption abroad)

(iii)Supply of a 'service' from India through commercial presence in any other country. (Mode 3 -Commercial Presence.)

(iv)Supply of a 'service' from India through the presence of natural persons in any other country (Mode 4- Presence of natural persons.) ]