Will export of goods to Nepal and Bhutan treated as zero rated and thereby qualify for all the benefits available to zero rated supplies under the GST regime?

Export of goods to Nepal or Bhutan fulfils the
condition of GST Law regarding taking goods out of
India. Hence, export of goods to Nepal and Bhutan will be
treated as zero orated and consequently will also qualify for
all the benefits available to zero rated supplies under the GST
regime. However, the definition of ‘export of services’ in the
GST Law requires that the payment for such services should
have been received by the supplier of services in convertible
foreign exchange.