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    <description>Export of services such as website design/development depends on the Place of Provision of Services rules: supplies made outside the taxable territory and received in foreign exchange qualify as export of services and are not subject to service tax, provided export documentation and foreign exchange receipts are retained. Registration is mandatory if reverse charge applies, or if the provider&#039;s turnover in the financial year exceeds the statutory threshold; advisers recommended confirming the exact turnover limit and procedural requirements.</description>
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