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    <description>Whether IGST applies when an Indian seller supplies goods to a foreign buyer with delivery in India is contested. One view requires IGST based on place of supply and non resident registration, while another relies on Schedule III exclusions or treats the supply as attracting CGST and SGST depending on the principal place of business and registration status. The debate turns on whether place of supply, principal place of business rules, or Schedule III controls tax incidence.</description>
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