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https://taxguru.in/goods-and-service-tax/supply-goods-offshore-installations-exclusive-economic-zone-eez-subject-sales-tax-central-sales-tax-eez-form-part-territory-india.html
Supply of goods to offshore installations i.e. EEZ will not be subject to sales tax, especially Central Sales Tax, since EEZ does not form part of territory of India
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