Para 3.48
- Document type
- Policy
- Dated
Para 3.48 - Service Provider
"Service Provider" means a person providing
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(i) Supply of a service from India to any other country;
(ii) Supply of a service from India to the service consumer of any other country in India; and
(iii) Supply of a service from India through commercial or physical presence in the territory of any other country.
(iv) Supply of a service in India relating to exports paid in free foreign exchange.