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    <title>GST on reverse charge basis</title>
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    <description>Reimbursement of foreign guest professors&#039; airfare by an educational institution can constitute consideration and qualify as import of services with the place of supply in India, making GST liable under the reverse charge mechanism; the mode or currency of payment is immaterial, and registration may be compulsory where RCM applies, though exemptions for certain educational services do not automatically negate such liability and specific factual details determine the outcome.</description>
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      <description>Reimbursement of foreign guest professors&#039; airfare by an educational institution can constitute consideration and qualify as import of services with the place of supply in India, making GST liable under the reverse charge mechanism; the mode or currency of payment is immaterial, and registration may be compulsory where RCM applies, though exemptions for certain educational services do not automatically negate such liability and specific factual details determine the outcome.</description>
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      <law>GST</law>
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