US-India Tax and GST Mechanics

The parties intend the Services to be treated consistently with applicable cross-border tax rules for an India-based software vendor serving a United States client. Vendor shall invoice in {{PAYMENT_CURRENCY}} unless otherwise agreed, provide commercially reasonable tax residency and treaty documentation, including Form 10F or equivalent documentation where applicable, and cooperate with Client's W-8BEN-E or similar vendor onboarding process. To the extent Vendor claims export-of-services or zero-rated supply treatment under Indian GST law, Vendor remains responsible for maintaining any required Letter of Undertaking, bond, filings, and supporting records. Any legally required withholding shall be handled in accordance with applicable law and the U.S.-India tax treaty documentation available to the parties, and neither party shall characterize ordinary development services as royalties unless the facts and law support that treatment.