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    <title>Place of supply: Outside India</title>
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    <description>Whether reverse charge applies when an Indian freight forwarder procures services from a foreign forwarder and the place of supply is outside India. Advisers concluded RCM does not apply because the import of services concept requires the place of supply to be in India; the IGST notification on recipient liability allocates tax burden but does not create a levy where place of supply is outside India. A contrary view invoking place of supply rules to attract RCM was recorded.</description>
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      <description>Whether reverse charge applies when an Indian freight forwarder procures services from a foreign forwarder and the place of supply is outside India. Advisers concluded RCM does not apply because the import of services concept requires the place of supply to be in India; the IGST notification on recipient liability allocates tax burden but does not create a levy where place of supply is outside India. A contrary view invoking place of supply rules to attract RCM was recorded.</description>
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