Sale of Goods located outside India


Quick Summary
This document explains the Goods and Services Tax (GST) implications for the sale of goods located outside India, often referred to as exports. It clarifies how cross-border transactions are treated as inter-State supplies and fall under zero-rated supplies. The guide is useful for businesses involved in international trade and export activities, helping them understand taxability and exemptions.

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Sale of Goods located outside India #pdf
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