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    <title>GST on engineering services</title>
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    <description>Supply of engineering services provided online from India to a foreign parent may constitute export of services if it satisfies the statutory IGST conditions. If those conditions are met the transaction may be treated as exempt from GST; if not, the supply will attract GST. The factual elements to verify include recipient location, payment direction, place of supply, and the invoicing arrangement.</description>
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