Q: Supplies outside taxable territory and one of the conditions for export not met.IGST leviable?
If supplier is located in India and place of supply is outside India, then it is an inter-state supply under Section 7(5)(a) of IGST Act and no GST is leviable. If conditions of export are not met and tax is also not payable, ITC would not be available.
[ Reply on 03.06.2017 at 5.21 am as per Twitter Account of Govt of India for GST queries of Taxpayers ]
