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    <description>Supplies of web design and related services to a Dubai client qualify as an export of service-zero-rated with input tax refund-if the supplier is in India, the recipient is outside India, the place of supply is outside India, payment is received in convertible foreign exchange, and the parties are not merely establishments of a distinct person. The supplier may either pay integrated GST and claim refund or export under a Letter of Undertaking without paying integrated GST and claim refund of input tax.</description>
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