Goods and Services Tax – Services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017. Conditions: Provided the place of supply of the service is outside India in accordance with section 13 of Integrated Goods and Services Tax Act, 2017. ************* Notes: Inserted by notification no. 15/2018 d
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