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    <title>Ship Repair in India</title>
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    <description>Repair services performed in India on a foreign-owned ship temporarily imported for repair qualify as an export of service because, under the IGST place-of-supply rules for services related to temporarily imported goods, the place of supply is the location of the service recipient, thereby allowing onshore repairs billed to an overseas recipient to be treated as exported services.</description>
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      <description>Repair services performed in India on a foreign-owned ship temporarily imported for repair qualify as an export of service because, under the IGST place-of-supply rules for services related to temporarily imported goods, the place of supply is the location of the service recipient, thereby allowing onshore repairs billed to an overseas recipient to be treated as exported services.</description>
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