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    <title>Payment recd in INR against export</title>
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    <description>Exports that qualify as zero-rated remain eligible for input tax credit even if payment is realised in domestic currency through mechanisms such as a vostro account; payment currency alone does not change zero-rating. If the service is performed or enjoyed in India, the supply is not an export and regular GST with central and state components applies, and export benefits including zero-rating do not apply.</description>
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