CLARIFICATION ON EXPORT OF SERVICES UNDER GST

Export of services is treated as a zero-rated supply under GST.

The exporter of services can claim a refund of the GST paid on the input services used in the export of services.

The exporter of services needs to file a Letter of Undertaking (LUT) or a bond with the GST authorities to avail of the zero-rated supply benefit.

The LUT or bond needs to be filed before the export of services commences.

The exporter of services needs to mention the place of supply as 'outside India' in the invoice issued for the export of services.

The exporter of services needs to ensure that the payment for the export of services is received in convertible foreign exchange.

The exporter of services needs to file the GST returns regularly and claim the refund of the GST paid on the input services used in the export of services.