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Commentary

Purchase or sale of foreign currency (India)

22 India

The value of a supply of services in relation to the purchase or sale of foreign currency including money changing is determined as follows:

  1. Ìý

    •ÌýÌýÌýÌý For a currency exchanged from or to Indian rupees:

  2. Ìý
    1. Ìý

      –ÌýÌýÌýÌý The value is equal to the difference between the buying rate or selling rate, as the case may be, and the Reserve Bank

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