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    <title>EXPORT TO NEPAL</title>
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    <description>Merchant exporters to Nepal may export under bond/LUT-if conditions for LUT are met-to avoid IGST, or alternatively export after paying IGST and claim a refund. Invoices should be marked as goods for export and exporters must retain shipping bills and bills of lading; consult the revenue board circular and departmental help desks for procedural details.</description>
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