Supply exclusion: movement of goods between non-taxable territories without entering India is not a taxable supply under GST.

Para 7 of Schedule III excludes supply of goods where goods move from a place in the non-taxable territory to another non-taxable territory without entering India, so such movements are not treated as importation or taxable supply under GST and thus fall outside IGST charging; import and customs valuation rules apply only when goods are brought into India.

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