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    <title>Applicability of GST on Reimbursement of foreign expenditure to NRI</title>
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    <description>Reimbursements for expenditures that occur and are consumed outside India are generally outside the taxable territory and not subject to GST; however, if those foreign expenditures are required for the consultant to provide services to the Indian recipient, they may be included in the value of supply for import of services and thus taxable. The determination depends on factual circumstances and the contractual treatment of costs between supplier and recipient.</description>
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      <title>Applicability of GST on Reimbursement of foreign expenditure to NRI</title>
      <link>https://www.taxtmi.com/forum/issue?id=117171</link>
      <description>Reimbursements for expenditures that occur and are consumed outside India are generally outside the taxable territory and not subject to GST; however, if those foreign expenditures are required for the consultant to provide services to the Indian recipient, they may be included in the value of supply for import of services and thus taxable. The determination depends on factual circumstances and the contractual treatment of costs between supplier and recipient.</description>
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      <law>GST</law>
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