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of <h1>Rajasthan Tax Department Clarifies GST for Service Exporters Outsourcing Abroad; Reverse Charge, Input Credit Explained.</h1> The circular from the Rajasthan Commercial Tax Department clarifies the GST treatment for exporters of services who outsource part of their contracts to foreign entities. It states that when an Indian exporter outsources services to a supplier outside India, two supplies occur: 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 can be considered as export of services if certain conditions are met, including RBI approval for retaining part of the payment outside India.
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