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    <title>Export of service</title>
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    <description>Taxability of repair charges depends on place of supply and whether goods were temporarily imported for repair and exported thereafter without being put to use in India; if goods are treated as temporarily imported and exported after repair, the proviso excludes the service from domestic supply and supports export of service treatment, whereas if the goods are deemed used or remain in the taxable territory the repair service is a taxable supply in India and GST must be remitted accordingly.</description>
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      <description>Taxability of repair charges depends on place of supply and whether goods were temporarily imported for repair and exported thereafter without being put to use in India; if goods are treated as temporarily imported and exported after repair, the proviso excludes the service from domestic supply and supports export of service treatment, whereas if the goods are deemed used or remain in the taxable territory the repair service is a taxable supply in India and GST must be remitted accordingly.</description>
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