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    <description>Under the specific rule for goods transportation the place of provision is the place of destination; where the destination is India the service is treated as provided in India and is not an export of service. Inward transportation by vessel, having had its Negative List exclusion removed, is therefore taxable in India and tax may be payable by the Indian recipient under the reverse charge mechanism.</description>
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      <description>Under the specific rule for goods transportation the place of provision is the place of destination; where the destination is India the service is treated as provided in India and is not an export of service. Inward transportation by vessel, having had its Negative List exclusion removed, is therefore taxable in India and tax may be payable by the Indian recipient under the reverse charge mechanism.</description>
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