Export of goods: VAT exempt with credit = Movement of goods out of the European Union with a destination in a
third territory (outside the EU), confirmed by Customs
Poland
Ukraine (Non EU)
Supplier
Customer Goods
Invoice VAT exempt with credit
Taxability of export transaction in India under GST contours? - Credit/ refund of Central GST and State GST incurred on procurement whether similar treatment for both levies? registered under the Indian Partnership Act, 1932. All rights re served.
‘Place of supply’ – EU VAT Place of supply rules for “Services” – Article 43-59 = General Rule (Article 43):
services are deemed to be supplied where the supplier is established or has a fixed establishment from which the service is supplied, or in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides One general rule but… many exceptions under EU VAT Currently in Indian service tax law - where the service supplied not relevant for domestic transactions - concept however exists (cross border transactions–import/export rules) - location of immovable property - place of performance of services - location of service recipient registered under the Indian Partnership Act, 1932. All rights re served.
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