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    <title>Providing Software Services from India - GST chargability</title>
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    <description>Supplier of software services from India to a foreign concern is liable to GST. The supply may qualify as an export of services if statutory export conditions are met. Relief can be obtained either by treating the supply as zero rated through a Letter of Undertaking or by paying GST and claiming refund. An amendment permitting receipt in Indian rupees has been enacted but its effective date is not yet notified, so any change to payment in rupees treatment and attendant conditions is pending notification.</description>
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