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Place of supply - sourcing (on a worldwide basis)) of goods from India - export or not - The services...

Place of supply - sourcing (on a worldwide basis)) of goods from India - export or not - The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies. - The above stated services being taxable supplies, the question as to whether they qualify as “export of services” and accordingly “zero rated supply”, is out of jurisdiction of this authority. .....

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