Query

"GOODS SALE OUT OF TERRITORY OF INDIAN"

IS EXPORT SALE

export sale means "a transaction entered into between a reporting exporter and a foreign buyer. The transaction must be represented by a written document evidencing that (1) the exporter agrees to export the commodity, (2) the foreign buyer agrees to receive the commodity, (3) a fixed price or an agreed upon mechanism by which such a price can be determined is established, and (4) payment will be made to or for the account of the reporting exporter by or on the behalf of the foreign buyer for delivery of the commodity.

if foreign bugyer want the delievery of goods in india .than  what will be the tax treatement