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    <title>Applicability of GST</title>
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    <description>Place of supply determines GST liability for cross border consultancy services: if the recipient&#039;s location is outside India, the supply is treated as located in a non taxable territory and GST is not attracted. However, the nature of the service and any specific place of supply provisions must be examined, since particular services may have dedicated POS rules that alter the general outcome.</description>
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