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    <title>Clarification on export of services under GST.</title>
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    <description>The state tax administration is instructed, under powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017, to follow the clarifications on export of services set out in CBIC Circular No. 78/52/2018-GST dated 31 December 2018. The circular provides guidance on conditions, place of supply, recipient location, and documentation necessary to determine and support export of services status, and must be applied uniformly across field formations.</description>
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