Instances when supply outside the state shall not qualify as export or when supply into the state shall not qualify as import as per Article 20 of the Executive Regulation
- Where exit and re-entry are in the course of a journey between two points in the state.
- No significant break in transportation and in case of any break then it is limited to what is a reasonable time of break expected.
- Goods are not unloaded.
- Goods are not consumed, supplied, or subjected to any process while outside the state.
- Nature, quantity or quality of the goods does not change due to exiting and re-entering the state (for example beer)
For example: Of the above supplies, suppose the port is busy and goods cannot be landed. Therefore the aircraft is navigated to another port for the time being till the traffic is cleared.
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