Exports of goods

If a person is selling goods outside India without custom clearance then it is exempted sale or he has to pay IGST?
Replies (5)
There are two options
Either you pay ur IGST and claim a refund of the same under sec 54 or you may export it under a bond or undertaking to be approved by the jurisdiction officer of GST that your are sending such nd such goods without paying any IGST
Without custom clearance
How can I get refund of IGST paid to government if goods are sent without custom clearance?

Refer Circular no 33/2017-customs for your query: link as under:

https://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2017/circ33-2017cs.pdf

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