Export Sale

Export means taking goods outside india. It does not matter who is the buyer. Buyer can be a foreign a company, even an indian company or you yourself. Whenever you are taking goods outside India, it is export.

For example, say your company is doing some project in foreign country. If, for that project you need cranes, and you are taking cranes out from india for your own use- it is export.

Merely selling to a foreign company or their agent is not export, unless until goods are going outside india.