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Gst on supply made to other territory

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(Querist)
05 June 2018 if supply made to other territory, will it attract any gst? and will it be considered as export of goods?
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
05 June 2018 what you mean by other territory? another country or SEZ? if yes, it will be accounted as exports. This will attract IGST. You can get away from paying IGST by submitting a Letter of Undertaking.
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