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<h1>Dynamic QR code exemption applies where cross-border service payments are received via RBI-approved modes, including permitted Indian rupee payments.</h1> Where the recipient of services is located outside India but the place of supply is in India, invoices to such recipients need not include a Dynamic QR Code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India; CCT Circular No. GST-09/2021 is amended to substitute Entry No. 4 accordingly.