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GST on Export of Services: A Guide to Compliance and Refunds

Exporting services from India is zero-rated under GST, meaning no tax is paid, and exporters can claim refunds on input tax credits. To be eligible, the service provider must be registered in India, the recipient must be outside India, the place of supply must be outside India, and payment must be received in convertible foreign exchange or permitted INR. Exporters can claim refunds through a Letter of Undertaking or by paying IGST, and must provide proper documentation like invoices and foreign exchange proof.

Source: rmpsco.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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