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    <title>Reverse Charge applicability on services rendered outside India</title>
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    <description>Imported marketing or business support services received by an Indian recipient are treated as import of services with the place of supply at the recipient&#039;s location, making the recipient liable under the Reverse Charge Mechanism for monthly fixed fee arrangements. An exception arises where the supplier functions as an agent and receives commission tied to specific sales: such intermediary or commission linked transactions may have a place of supply outside India and thus fall outside reverse charge.</description>
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