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    <description>Goods remaining in India and delivered to an in country data centre are not exports where there is no movement outside India and are treated as domestic supplies attracting service tax/VAT/CST. Deemed export benefits may be available under the foreign trade policy but require compliance with that policy; invoicing in foreign currency is commercially permissible while FEMA issues are not engaged solely by lack of physical export, though foreign exchange realisation and reporting rules apply.</description>
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