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    <title>Import of Service i.e. Payment to architect of Dubai for construction of House in India</title>
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    <description>An individual&#039;s payment to a foreign architect for design of a residence in India is treated as a service supplied in India under place of provision rules, but the charge on services received from abroad does not apply where the recipient is an individual and the service is for non commercial personal use; additionally, the reverse charge exemption for individuals receiving services for non business purposes supports non liability.</description>
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      <description>An individual&#039;s payment to a foreign architect for design of a residence in India is treated as a service supplied in India under place of provision rules, but the charge on services received from abroad does not apply where the recipient is an individual and the service is for non commercial personal use; additionally, the reverse charge exemption for individuals receiving services for non business purposes supports non liability.</description>
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