What is the meaning of export of goods under GST

Section - 02 - Definitions.

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

As per section 2(5) of the IGST Act, 2017, the meaning of "Export of Goods" is:-

(5) “export of goods” with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India;

Dated: 9-5-2017