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of Levy of GST - cross border purchase and sale of goods - goods procured from vendor located outside India in a context where the goods so purchased are not brought into India - goods sold to customer located outside India, where goods are shipped directly from the vendor's premises (located outside India) to the customer's premises. - the applicant is selling goods for a consideration in the course or furtherance of business and as such the transaction tantamount to 'supply' in terms of the definition of 'supply' - Liable to GST as inter-state supply.
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