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    <title>GST ON CONSULTANCY SERVICE TO FOREIGN COMPNAY</title>
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    <description>GST implications arise for an individual providing site-supervision consultancy at Indian shipbuilding yards to a German company, with professional fees received in convertible foreign exchange. The principal issues are whether GST registration is required, whether services performed in India for an overseas recipient qualify as export services, and the applicable GST rate if registration is necessary. No conclusive classification, export status, registration determination, or tax rate is stated.</description>
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