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    <description>Sale of goods that do not enter India is not subject to GST because the transaction occurs entirely in the non-taxable territory and is treated under Schedule III as neither a supply. Advisory services provided by an Indian supplier on behalf of the company to a recipient abroad have their place of supply outside India and qualify as an export of service, allowing treatment without GST levy.</description>
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      <description>Sale of goods that do not enter India is not subject to GST because the transaction occurs entirely in the non-taxable territory and is treated under Schedule III as neither a supply. Advisory services provided by an Indian supplier on behalf of the company to a recipient abroad have their place of supply outside India and qualify as an export of service, allowing treatment without GST levy.</description>
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