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(Querist)
20 March 2013 A Company (in India) didn't import the goods, but sold directly from the supplier to an overseas customer.

The foreign exchange with respect to that came to the bank account of India operation

Can they treat it as Export Sale?

Arun
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RAMESH KUMAR VERMA

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RAMESH KUMAR VERMA (Expert)
22 March 2013 Export means taking goods out of India to a place outside India (Section 2(18)) of the Customs Act 1962).

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