Export of goods

In this case Location of Supplier is in India and Place of Supply as per Sec 11 of IGST Act will be place outside India. Also other conditions to export i.e. Location of recipient outside India and payment in convertible foreign exchange is satisfied.
As per my opinion such supply will be treated as export and therefore will be treated as zero rated supply.

The supplier of goods is based in India. The goods are not physically being exported at this stage. therefore, the supply is interstate supply as provided in section 7(5)(a) of IGST Act. Therefore, IGST would be applicable.

Nature of supply being intrastate or interstate is decided as per location of supplier and place of supply.

but movement of good is in india so section 2(5) defination of export of services not satisfied

 

Regards

rahul

in this situaton delievery challan would be used for the delivery of good or tax inovice