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..... , the following 5 conditions have been prescribed as necessary for a supply to qualify as export of service:- (i) the supplier of service is located in India; (ii) the recipient of service is lo .....

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..... anation 1 in section 8. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI .....

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