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    <title>GST liability by foreign contractor to Indian client</title>
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    <description>GST liability hinges on the place of supply: a Saudi contractor&#039;s provision to an Indian company will be an import of services if the recipient&#039;s location is the place of supply, invoking Indian import of service rules; the Indian company&#039;s supply to the UAE client will be an export of services if the place of supply is outside India, invoking export treatment.</description>
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