https://www.taxtmi.com/forum/issue?id=118666 When repair or rework of exported goods is performed outside India and the goods are physically available abroad to the foreign supplier (or its agent), place of supply is the location of performance outside India; such services are not import of services and do not attract GST under reverse charge. The determining factor is the integrally connected nature of the services to exported goods; however, re-importation of repaired goods or specific reimbursement arrangements may have different tax consequences per regulatory clarifications. en-us Sat, 29 Jul 2023 11:07:33 +0530 Thu, 23 Jan 2025 14:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118666 When repair or rework of exported goods is performed outside India and the goods are physically available abroad to the foreign supplier (or its agent), place of supply is the location of performance outside India; such services are not import of services and do not attract GST under reverse charge. The determining factor is the integrally connected nature of the services to exported goods; however, re-importation of repaired goods or specific reimbursement arrangements may have different tax consequences per regulatory clarifications. Discussion-Forum GST Sat, 29 Jul 2023 11:07:33 +0530 https://www.taxtmi.com/forum/issue?id=118666