https://www.taxtmi.com/forum/issue?id=114275 Recruitment services supplied to a foreign client, where services are performed and enjoyed outside the taxable territory, qualify as an export of service and an inter state supply. Such supplies, characterised as manpower supply, are zero rated if export conditions are met; the supplier may either export under a Letter of Undertaking without paying tax or pay tax and seek refund. en-us Sat, 27 Oct 2018 01:33:54 +0530 Thu, 23 Jan 2025 15:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114275 Recruitment services supplied to a foreign client, where services are performed and enjoyed outside the taxable territory, qualify as an export of service and an inter state supply. Such supplies, characterised as manpower supply, are zero rated if export conditions are met; the supplier may either export under a Letter of Undertaking without paying tax or pay tax and seek refund. Discussion-Forum GST Sat, 27 Oct 2018 01:33:54 +0530 https://www.taxtmi.com/forum/issue?id=114275