https://www.taxtmi.com/circulars?id=60534 When an Indian supplier outsources part of services to a non resident subcontractor, the arrangement constitutes export of services by the Indian supplier for the full contract value and import of services by that supplier for the outsourced portion; the Indian supplier must pay integrated tax under reverse charge on the imported portion and may claim input tax credit, and amounts paid directly to the foreign subcontractor can be treated as receipt for export provided integrated tax is paid on the imported portion and RBI permits retention outside India. en-us Mon, 31 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60534 When an Indian supplier outsources part of services to a non resident subcontractor, the arrangement constitutes export of services by the Indian supplier for the full contract value and import of services by that supplier for the outsourced portion; the Indian supplier must pay integrated tax under reverse charge on the imported portion and may claim input tax credit, and amounts paid directly to the foreign subcontractor can be treated as receipt for export provided integrated tax is paid on the imported portion and RBI permits retention outside India. Circulars GST - States Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60534