Goods Supplied Overseas Without Entering India Not Taxable Under GST, Remain Outside Taxable Territories.

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....Classification of supply - the goods are supplied from a location outside India to a location outside India, i.e., the supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India. - The supply of goods from the Applicant to the overseas customer is treated neither as supply of goods nor as supply of services. - AAR....