Section 2(5) of IGST Act - Definition of "Export of Goods" under IGST Act
2(5).1 Definitions of Export of Service
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Section 2(5) “export of goods” with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India; |
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This definition is similar to the definition of ‘export’ given under Customs Act, 1962 |
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