GST on Tobbaco leaves Export to Egypt

Firstly, for purchase, you are required to pay tax @ 5% under reverse charge mechanism.

Secondly, for sale, you are required to determine equivalent INR, which is 20000 x Exchange rate notification issued by CBEC prevailing on the date of issue of invoice. Suppose Taxable value= 20000 x 71= 14,20,000/-.

IGST @ 5% on 14,20,000/-.

Total Invoice=14,20,000+14,20,000 x 5%

You have to pay this IGST, which you may claim as refund later on.Another option is not paying IGST by filing LUT. 

There are many more procedures to be followed.

RCM under section 9(4) is suspended, but section 9(3) is still active.