CBEC Forex

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Why does CBEC notifies both buying as well as selling rate. In case of selling rate logic is clear as invoice is in Forex and we need to convert it into INR, but what's about buying rate, why is it notified? It will be used in export but export invoice. already in INR...
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Export invoice will not be in INR. There are oly specific exemptions. Export invoice has to be in FC


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