Gst applicability

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If supplier of services as well as receiver of services both are in india , but services is provided outside india , wheter gst is applicable . If yes , then under which section og gst act ?
Replies (3)
Yes gst is applicable and nature of tax link with location of service receiver
under which rule of GST? AS in previous service tax laws rule 8 of popos is applicable.
Refer section 12 of IGST act as all situations has been covered therein.

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