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    <description>Determination of the place of supply controls GST liability for services to foreign clients: if the place of supply is in India the receipts are taxable; if outside India the service is an export of services and may be zero-rated either under bond/LUT without IGST or on payment of IGST with refund, with entitlement to use input tax credit and to claim refunds of tax on inputs used for the export.</description>
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