Sales made to person residing outside india

Gst n exports attracts nil rate. So no Igst applicable. https://cleartax.in/s/impact-of-gst-on-export-of-goods-and-services

Sales made to a person residing outside India if goods are exports therefore it is to be shown as zero rated supplies

If it is services then it can be either exports or non exports. If it is exports it has to be shown as zero rated supplies.

If it not exports then it is non gst outward supplies.

Mr. Prasad concern is correct becuase I think it needs to be reversed if you charge igst. 

In my opinion you can apply for refund of the IGST paid on this export sale. 

If custom is nowhere involved is it sale of goods or services?