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    <title>Export of Services payments not received in foreign currency - Refund eligibility</title>
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    <description>Export of services ordinarily requires realization of export proceeds in a freely convertible currency, but invoicing in Indian rupees is permitted; an IGST amendment allows realization in rupees where the Reserve Bank authorises it. Consequently, ITC refund for exported services may be claimed when receipt in domestic currency complies with RBI and foreign trade policy conditions and permitted routing such as specified vostro accounts.</description>
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      <description>Export of services ordinarily requires realization of export proceeds in a freely convertible currency, but invoicing in Indian rupees is permitted; an IGST amendment allows realization in rupees where the Reserve Bank authorises it. Consequently, ITC refund for exported services may be claimed when receipt in domestic currency complies with RBI and foreign trade policy conditions and permitted routing such as specified vostro accounts.</description>
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