<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Under the GST Law, export of goods or services has been treated as:</span></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align: justify;"><span style="font-size:14px"><span style="color:#474747">inter-State supply and covered under the IGST Act.</span></span></li>
	<li><span style="font-size:14px"><span style="color:#474747">&#39;zero rated supply&#39; i.e. the goods or services exported shall be relieved of GST levied upon them either at the input stage or at the final product stage.</span></span></li>
</ul>