https://www.taxtmi.com/forum/issue?id=106606 Transactions where goods are exported without importation in India are treated as sales outside the country and do not attract domestic tax but must be reported in VAT/CST returns. Key documentary proof includes a Bill of Lading (or Airway Bill for air shipments), import and export invoices, high-sea sale/purchase agreements and bank remittance records. Compliance with FEMA and consultation with the Authorized Dealer or RBI is recommended to ensure regulatory conformity. en-us Tue, 11 Mar 2014 16:12:24 +0530 Thu, 23 Jan 2025 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106606 Transactions where goods are exported without importation in India are treated as sales outside the country and do not attract domestic tax but must be reported in VAT/CST returns. Key documentary proof includes a Bill of Lading (or Airway Bill for air shipments), import and export invoices, high-sea sale/purchase agreements and bank remittance records. Compliance with FEMA and consultation with the Authorized Dealer or RBI is recommended to ensure regulatory conformity. Discussion-Forum Customs Tue, 11 Mar 2014 16:12:24 +0530 https://www.taxtmi.com/forum/issue?id=106606