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    <description>Place of Supply for a works contract with services rendered on immovable property in Nepal is the location of the Indian customer per the proviso to section 12(3) IGST, creating a GST liability and permitting Input Tax Credit; the supplier must invoice the Indian customer, who must undertake export formalities at the land customs station, and the supplier may generate an eway bill from place of dispatch to the land customs station with accompanying delivery challans and invoices.</description>
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