Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017
CircularNo. 202/14/2023-GST
F.No. 20/06/22/2023-GST-CBEC
Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and Customs
GST Policy Wing
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New Delhi, the 27thOctober, 202
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