https://www.taxtmi.com/circulars?id=71644 An Indian supplier that outsources part of an overseas services contract to a foreign supplier makes an export supply for the full contract value, subject to export and place-of-supply conditions, and imports the outsourced portion. Integrated tax is payable under reverse charge on that import, with input tax credit available. Direct payment by the overseas recipient to the foreign supplier may count as export consideration if the corresponding tax is paid and retention outside India is authorised. en-us Tue, 23 Apr 2019 00:00:00 +0530 Mon, 19 Oct 2026 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71644 An Indian supplier that outsources part of an overseas services contract to a foreign supplier makes an export supply for the full contract value, subject to export and place-of-supply conditions, and imports the outsourced portion. Integrated tax is payable under reverse charge on that import, with input tax credit available. Direct payment by the overseas recipient to the foreign supplier may count as export consideration if the corresponding tax is paid and retention outside India is authorised. Circulars GST - States Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71644