https://www.taxtmi.com/forum/issue?id=118887 The place of supply for diagnostic testing sent to an overseas hospital is the foreign country where the recipient is located; if that and other statutory conditions for export under the IGST framework are satisfied, the supply will qualify as an export of services. Input tax credit may be availed for making zero-rated supplies even where the outward service is exempt, subject to the statutory limitations on credit and apportionment. en-us Tue, 05 Dec 2023 17:31:25 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118887 The place of supply for diagnostic testing sent to an overseas hospital is the foreign country where the recipient is located; if that and other statutory conditions for export under the IGST framework are satisfied, the supply will qualify as an export of services. Input tax credit may be availed for making zero-rated supplies even where the outward service is exempt, subject to the statutory limitations on credit and apportionment. Discussion-Forum GST Tue, 05 Dec 2023 17:31:25 +0530 https://www.taxtmi.com/forum/issue?id=118887