AAR: Die manufactured & supplied to overseas customer not 'export' but an 'intra-state' transaction

Karnataka AAR holds that  manufacture and supply of the ‘die’ to the foreign customer does not amount to export u/s 2(5) of the IGST Act by applicant, engaged in manufacture and export of Alumninium and Zinc Die Castings; Observes that, as per customer’s specifications and requirement, applicant first manufactures the die mould which as per customer’s instructions is either exported to overseas customer or scrapped at applicant’s end after completion ...