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    <title>BILL TO SHIP TO OVERSEAS</title>
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    <description>When an Indian intermediary directs a foreign supplier to deliver goods from one foreign country to a buyer in another foreign country and the goods do not enter India, the transaction is neither export nor import under statutory definitions, falls within the Schedule III exclusion for movements between non-taxable territories without entering India, and is outside GST jurisdiction; FEMA provisions may still apply.</description>
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