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    <title>Bill to ship to where bill to party is outside India</title>
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    <description>Goods shipped within India on the direction of a buyer located abroad are not exports if the goods do not leave India and must be treated as domestic supplies-inter-state or intra-state-based on the place of supply rule that identifies the location where movement of goods terminates for delivery; the foreign instructing buyer is not required to register under GST by virtue of being abroad, and foreign currency realisation may raise EDPMS/FEMA reconciliation issues.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=119303</link>
      <description>Goods shipped within India on the direction of a buyer located abroad are not exports if the goods do not leave India and must be treated as domestic supplies-inter-state or intra-state-based on the place of supply rule that identifies the location where movement of goods terminates for delivery; the foreign instructing buyer is not required to register under GST by virtue of being abroad, and foreign currency realisation may raise EDPMS/FEMA reconciliation issues.</description>
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      <law>GST</law>
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