Export of services: full contract value treated as export while reverse charge applies for outsourced foreign services and credit allowed. When an Indian supplier outsources part of services to a non resident subcontractor, the arrangement constitutes export of services by the Indian supplier for the full contract value and import of services by that supplier for the outsourced portion; the Indian supplier must pay integrated tax under reverse charge on the imported portion and may claim input tax credit, and amounts paid directly to the foreign subcontractor can be treated as receipt for export provided integrated tax is paid on the imported portion and RBI permits retention outside India.