17 August 2017
Export sales are Zero Rated if exported under LUT .if you are going by Refund procedure you have to charge GST on export sales and claim refund
17 August 2017
Exports are not exempted. The exporters have two choices 1) to export goods/services against zero rate of IGST or 2) Charge the applicable IGST and claim refund. N Jain group.blr@gmail.com If you have input credit balance, it is advisable to pay IGST adjust the same with Input credit and go for refund of IGST.