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    <description>Exports of goods are treated as non-taxable under GST and the GST amount and applicable rate should be recorded on export documents. If GST has been charged or paid on exported goods, the tax can be reclaimed by way of rebate or refund by either the exporter or the manufacturer, subject to the applicable procedures for recovery of tax paid on export consignments.</description>
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      <description>Exports of goods are treated as non-taxable under GST and the GST amount and applicable rate should be recorded on export documents. If GST has been charged or paid on exported goods, the tax can be reclaimed by way of rebate or refund by either the exporter or the manufacturer, subject to the applicable procedures for recovery of tax paid on export consignments.</description>
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