It is a wide topic to cover in a few lines:
Refer links for more info:
https://www.indiafilings.com/learn/imports-and-exports-under-gst/
https://cleartax.in/s/exports-under-gst
https://cleartax.in/s/gst-impact-on-import
Note: I've not gone thru these links, hope they would be useful to you.
Shyam Joshi & Associates
Pune
B.Com
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