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    <title>service on Professional services in India on behalf of overseas Client</title>
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    <description>Services provided in India by a domestic unit to Indian recipients on behalf of an overseas principal are taxable because provider and recipients are located in the taxable territory and enjoyment/performance is in India; payment in foreign exchange to the Indian provider does not make the services exportable, and the taxable value is the amount received by the provider. Input credit for Swachh Bharat Cess is not available.</description>
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      <description>Services provided in India by a domestic unit to Indian recipients on behalf of an overseas principal are taxable because provider and recipients are located in the taxable territory and enjoyment/performance is in India; payment in foreign exchange to the Indian provider does not make the services exportable, and the taxable value is the amount received by the provider. Input credit for Swachh Bharat Cess is not available.</description>
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