No GST on sale of goods from outside India to a place outside India

In re INA Bearing India Private Limited (GST AAR Maharashtra) Whether the sale of goods, which are located outside India, would be liable to tax in India under section 7(5) (a) of Integrated Goods and Services Tax Act, 2017? There is no doubt that the goods of the applicant would be imported goods if they are brought from outside the country into India and it is clear that when the location of the supplier is in India and the said goods are delivered/supplied from a place outside India to a place outside India, these goods have not crossed the customs frontiers of India, thus clearly the trans...