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Gst on exports

This query is : Resolved 

We have received order from UAE base customer for supply of material and asked to ship the materials directly to their client in India.

Kindly explain the GST provisions in this case. Is it Export supply or not.

We are getting payments in India Currency.

We are registered in Maharashtra and material need to supply in kerala.


One of the condition for any supply to be treated as export is to receive payment in foreign currency .
In the absence of which , it will not be considered as Export under GST


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