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XYZ (Japan) will be selling the goods to PQR(India) i.e. Invoice of XYZ will be on PQR. PQR further issues an Invoice on ABC (India)). ABC will be further selling the goods / issuing the invoice on EFG (Sri Lanka). However, the goods will be physically moved from XYZ(Japan) to EFG (Sri Lanka). Will this be treated as an export for PQR and whether PQR had got any GST liability on this?

Frah Saeed Changed status to publish July 3, 2020