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    <title>RCM Liability on Repair Cost of Lab Instrument outside India</title>
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    <description>Whether IGST under the Reverse Charge Mechanism applies to repair services performed abroad for an imported instrument: spares returned with customs duty and IGST paid only on spares, not on the foreign repair service, so RCM IGST may be payable unless IGST on service was discharged at customs.</description>
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