Export of services

This query is : Resolved

Venkata Raja Gopal R (Querist)
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17 February 2018 Hello ,

In case of Section 96A , Is LOU or Bond necessary to be given to be given in case of Export of Services?

In case of Section 96 ie with payment of IGST , is it applicable to Export of Services? If so what is the procedure for refund of the same.

Thanks in advance

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 February 2018 1 yes LOU or bond to be given in case of export of service.
2 It is applicable to export of service. File gstr-3 b and gstr-1 table 6A to claim refund.