https://www.taxtmi.com/circulars?id=60361 An Indian exporter outsourcing part of a services contract to a foreign supplier is treated as supplying the entire contract value to the foreign recipient, while simultaneously importing the outsourced portion; the Indian supplier must pay integrated tax on that imported portion under reverse charge and may claim input tax credit, and the full contract value can be treated as export of services even if part of the payment is made directly overseas provided integrated tax on the outsourced portion has been discharged and the central bank permits retention of payment outside India. en-us Wed, 30 Jan 2019 00:00:00 +0530 Wed, 27 Mar 2019 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60361 An Indian exporter outsourcing part of a services contract to a foreign supplier is treated as supplying the entire contract value to the foreign recipient, while simultaneously importing the outsourced portion; the Indian supplier must pay integrated tax on that imported portion under reverse charge and may claim input tax credit, and the full contract value can be treated as export of services even if part of the payment is made directly overseas provided integrated tax on the outsourced portion has been discharged and the central bank permits retention of payment outside India. Circulars GST - States Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60361