VAT & CST on export of goods from india

[RAVINDER GAMBHIR]

my client is regd under DVAT & CST Acts .It has recd an order for supply to Srilanka.Part of the goods will be purchased from Delhi and the rest will be directly imported to srilanka(without coming to India).Pl advise about tax liability.

AI Summary

Goods Exported from India to Sri Lanka Eligible for Export Benefits; No Indirect Tax on Direct Imports to Sri Lanka. A client registered under DVAT and CST Acts received an order to supply goods to Sri Lanka. Some goods will be purchased from Delhi, while others will be directly imported to Sri Lanka without entering India. The query seeks advice on tax liability. The response indicates that goods supplied from India to Sri Lanka qualify for normal export benefits, and there is no indirect tax liability in India, such as VAT, CST, Central Excise, or Customs, for goods directly imported to Sri Lanka.