Goods Sold Outside India Are Non-Taxable Until Customs Clearance u/s 12 of Customs Act, 1962. No GST Applied.

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Full Text of the Document

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....Levy of GST - sale of goods outside India - The goods sold in the subject transaction are non-taxable supply as no tax is leviable on them till the time of customs clearance in accordance with and compliance of Section 12 of the Customs Act, 1962 and Section 3 of the Customs Tariff act, 1975....