prasad Nilugal (Sr . Accountant and GST Practitioner . ) 09 December 2019
On Import of Goods you have pay IGST on RCM and Export is Zero rated ( No GST ) supply under GST law , you can either export the goods by paying IGST and then claim refund or through LUT /BOND subject to conditions .
Pankaj Rawat (GST Practitioner) 10 December 2019
If you have imported goods means the goods had been crossed the custom barrier of Indian & brought into India , then you exported the same to some other country , then follow the reply by Mr. Prasad.
And if the goods are never entered into India , & sent from one country (Non taxable territory) to another , then it cover under schedule III , hence there is no GST . It's neither a supply of goods nor supply services