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    <title>Clarification relating to export of services - sub-clause (iv) of the Section 2(6) of the IGST Act 2017</title>
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    <description>Export of services under sub-clause (iv) of section 2(6) of the IGST Act, 2017 is to be implemented uniformly by State tax field formations. State tax officers are instructed to follow the annexed central guidelines on the issue, issued for uniform application of the law. The circular adopts those guidelines for administrative application without independently setting out their substantive contents.</description>
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      <description>Export of services under sub-clause (iv) of section 2(6) of the IGST Act, 2017 is to be implemented uniformly by State tax field formations. State tax officers are instructed to follow the annexed central guidelines on the issue, issued for uniform application of the law. The circular adopts those guidelines for administrative application without independently setting out their substantive contents.</description>
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