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    <title>Determination of point of taxation in case of services provided by a person located in non-taxable territory to a person in non-taxable territory</title>
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    <description>For services of transportation of goods by vessel from a place outside India up to the customs station of clearance in India, where both supplier and recipient are in non taxable territory, the point of taxation is the date of the bill of lading of such goods in the vessel at the port of export.</description>
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      <description>For services of transportation of goods by vessel from a place outside India up to the customs station of clearance in India, where both supplier and recipient are in non taxable territory, the point of taxation is the date of the bill of lading of such goods in the vessel at the port of export.</description>
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