GST applicability on import export of bill in india

I am assuming the goods are not entering India and merely the invoice is being issued from India. As per Schedule III of CGST Act, Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India are not considered to be a supply and hence GST need not be paid on such transactions.

If goods are not entering India then such purchase and sale is out side the scope of GST