TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Assam Tax Circular Clarifies GST on Exported Services: Outlines Integrated Tax, Reverse Charge, and Input Tax Credit Rules.</h1> The circular issued by the Commissioner of Taxes, Assam, provides clarification on the export of services under the GST framework. It addresses scenarios where Indian exporters outsource parts of their service contracts to foreign entities. The circular states that such arrangements involve two supplies: the export of services from India and the import of services into India. The Indian exporter must pay integrated tax on a reverse charge basis for the imported services and can claim input tax credit. Even if full payment is not received in India, the entire contract value is treated as export if specific conditions, including RBI approval, are met.
TaxTMI 
TaxTMI 
