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, 196

Goods and Services Tax – 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 i

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