A complete guide to GST on export of goods or services

Making exports zero-rated means that the entire export transaction is tax-free. This means there is no need to pay tax either on inward supply or outward supply. Not only that also there is no restriction in Goods and Services Tax on claiming credit of taxes paid on input which used for providing such supply.

However, if GST is required to be paid on the export of goods or services at any point in time then a refund of the same can be claimed later or goods can be exported under bond/LUT without paying tax.