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

  1. Where exit and re-entry are in the course of a journey between two points in the state.
  2. No significant break in transportation and in case of any break then it is limited to what is a reasonable time of break expected.
  3. Goods are not unloaded.
  4. Goods are not consumed, supplied, or subjected to any process while outside the state.
  5. 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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