https://www.taxtmi.com/circulars?id=61146 Where an Indian supplier exports services but outsources part to a non resident supplier, the contract gives rise to (i) export of services by the Indian supplier for the full contract value and (ii) import of services by the Indian supplier for the outsourced portion. The Indian supplier must pay integrated tax on the imported portion under reverse charge and may claim input tax credit. If the foreign recipient pays the non resident supplier directly, the full contract value may still be treated as export provided reverse charge tax on the imported portion is paid and RBI permits retention of export consideration outside India. en-us Tue, 15 Jan 2019 00:00:00 +0530 Tue, 28 May 2019 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61146 Where an Indian supplier exports services but outsources part to a non resident supplier, the contract gives rise to (i) export of services by the Indian supplier for the full contract value and (ii) import of services by the Indian supplier for the outsourced portion. The Indian supplier must pay integrated tax on the imported portion under reverse charge and may claim input tax credit. If the foreign recipient pays the non resident supplier directly, the full contract value may still be treated as export provided reverse charge tax on the imported portion is paid and RBI permits retention of export consideration outside India. Circulars GST - States Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61146