https://www.taxtmi.com/circulars?id=62335 Where an Indian exporter outsources part of services to a foreign supplier, two supplies occur: the exporter supplies the full contract value to the foreign recipient and imports the outsourced portion from the foreign supplier. The Indian supplier must pay integrated tax under reverse charge on the imported portion and may claim input tax credit. The entire contract value may still qualify as export consideration even if part is paid directly abroad, provided reverse-charge tax is paid and RBI permits retention outside India. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62335 Where an Indian exporter outsources part of services to a foreign supplier, two supplies occur: the exporter supplies the full contract value to the foreign recipient and imports the outsourced portion from the foreign supplier. The Indian supplier must pay integrated tax under reverse charge on the imported portion and may claim input tax credit. The entire contract value may still qualify as export consideration even if part is paid directly abroad, provided reverse-charge tax is paid and RBI permits retention outside India. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62335