GST applicability

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Is GST applicable for a registered person in KERALA for his Goods purchased outside India and supplied outside India without import or export of the goods??
Replies (3)
There is neither an import nor export of goods since both transactions takes place outside the taxable jurisdiction. there is no liability GST on sales or purchase of the goods.
As entry lies in sec 7 Sch III, soo there will be no tax ability under GST
Is IE CODE applicable for this??

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