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    <description>Export of services occurs where the place of supply is outside India and the conditions for export are satisfied, making the supply a zero-rated supply. A registered supplier may either export under a bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilised input tax credit, or export on payment of integrated tax and claim refund of that tax, with refunds computed under the prescribed formula and procedures.</description>
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      <description>Export of services occurs where the place of supply is outside India and the conditions for export are satisfied, making the supply a zero-rated supply. A registered supplier may either export under a bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilised input tax credit, or export on payment of integrated tax and claim refund of that tax, with refunds computed under the prescribed formula and procedures.</description>
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