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    <title>Cross Border transaction</title>
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    <description>Under the amended place-of-supply rule for transportation of goods, the place of supply is the foreign destination when goods are transported to a place outside India, but that alone does not exempt the service where export conditions are unmet - notably because the recipient is located in India; the Schedule III insertion for supplies between non-taxable territories covers only goods and does not apply to logistics services.</description>
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      <description>Under the amended place-of-supply rule for transportation of goods, the place of supply is the foreign destination when goods are transported to a place outside India, but that alone does not exempt the service where export conditions are unmet - notably because the recipient is located in India; the Schedule III insertion for supplies between non-taxable territories covers only goods and does not apply to logistics services.</description>
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