Rcm applicability

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whether RCM is applicable on exports of goods.plz give me clear concept as i am in delima
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Supply of goods/services in the course of import and export has been considered as Inter-State trade or commerce IGST means tax levied under this Act on the supply of any goods and /or services in the course of inter-State trade or commerce.

Hence, the provisions of IGST act shall be applicable to supply of goods/services in the course of import and export.

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