Under GST, certain services are classified as export of services when they meet certain conditions and are provided to a recipient located outside India. Such services are eligible for zero-rated tax treatment, meaning that no GST is charged on the services and the exporter can claim a refund on any input tax credits.

The conditions for a service to be classified as export of services are as follows:

1. The service must be provided to a recipient located outside India.
2. The payment for the service must be received in convertible foreign exchange.
3. The place of supply of the service must be outside India.
4. The supplier of the service must not have a place of business in the country where the service is being provided.

Examples of services that may be classified as export of services under GST include:

1. IT services such as software development, website designing and maintenance, data processing and analysis, etc.
2. Professional services such as consulting, legal, accounting, architectural, engineering, etc.
3. Marketing and advertising services provided to overseas clients.
4. Training and education services provided to overseas students or institutions.
5. Research and development services provided to overseas clients.

It is important to note that the exporter of such services must obtain a GST registration and comply with all the necessary rules and regulations, including filing of GST returns and claiming refunds, if applicable.