Export of services under GST to foreign entities vs branch offices

CA Roopa Nayak , Last updated: 25 April 2023  
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Background It would do good to recall that under GST law, services supplied are treated as export of services when the following conditions are fulfilled. The supplier of Service is located in India; The recipient of Service is located outside India The place of supply of Service is out

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CA Roopa Nayak
(Specialized in Indirect Taxes)
Category GST   Report

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