CBIC issues clarification relating to export of services where a portion is outsourced

CBIC explains that the total value of services agreed to in contract between exporter of services located in India and recipient of services located outside India will be considered as ‘export of services’ including cases where an exporter outsources a portion of services contract to another person located outside India; Clarifies that supplier of services located in India would be liable to pay IGST on reverse charge basis on import of services on that portion of service...