GST: Place of supply in course of export or import

Rajesh Kumar , Last updated: 03 September 2018  
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1: Meaning of Export of Goods: Export of goods has been defined in Section 2(5) of the IGST Act, as, export of goods with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India. From the definition, it is clear that export means taking g

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Published by

Rajesh Kumar
(Advocate- Tax)
Category GST   Report

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