Is it deemed Export of services?

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One person did shoot in india behalf of foreign party. and he gets dollar in cash for this services.

is it considered Export of services?
Replies (2)

The contract between both the parties need to be checked before confirmation.

Deemed Export is defined under section 147 of the CGST act 2017, and applicable only on Goods not on services. please refer section 147 and correct me if I am wrong.


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