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    <title>Export of service</title>
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    <description>The core dispute is whether fees paid by a foreign principal to an India based agent for marketing, promotion and collection services qualify as intermediary services and, if so, whether Section 13(8)(b) - fixing place of supply at the supplier&#039;s location in India - renders the transaction non export and taxable under GST, versus the opposing view that such services fall outside inter state and intra state supply and are not taxable under current GST law.</description>
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      <description>The core dispute is whether fees paid by a foreign principal to an India based agent for marketing, promotion and collection services qualify as intermediary services and, if so, whether Section 13(8)(b) - fixing place of supply at the supplier&#039;s location in India - renders the transaction non export and taxable under GST, versus the opposing view that such services fall outside inter state and intra state supply and are not taxable under current GST law.</description>
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