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    <title>Reverse charge on import of service for export</title>
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    <description>Payments to foreign website owners for advertising services are taxable on the domestic recipient under reverse charge; under GST this attracts IGST on import of services. Export of the advertising service is treated as exempt but does not remove the reverse charge obligation on the imported input. Tax paid under reverse charge may be recoverable by refund or credit where there are no domestic taxable supplies.</description>
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      <description>Payments to foreign website owners for advertising services are taxable on the domestic recipient under reverse charge; under GST this attracts IGST on import of services. Export of the advertising service is treated as exempt but does not remove the reverse charge obligation on the imported input. Tax paid under reverse charge may be recoverable by refund or credit where there are no domestic taxable supplies.</description>
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