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    <description>The Applicant&#039;s printing activity for a foreign customer was classified as a supply of service under SAC 9989, provided to a recipient in India, resulting in GST liability. Despite the consideration being in US dollars, as purchase orders and invoices were in INR, the activity did not qualify as an export under the IGST Act. Therefore, the Applicant was deemed liable to pay GST on the domestic supply of printing services.</description>
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      <description>The Applicant&#039;s printing activity for a foreign customer was classified as a supply of service under SAC 9989, provided to a recipient in India, resulting in GST liability. Despite the consideration being in US dollars, as purchase orders and invoices were in INR, the activity did not qualify as an export under the IGST Act. Therefore, the Applicant was deemed liable to pay GST on the domestic supply of printing services.</description>
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