Letter of undertaking in GST

This query is : Resolved 

22 February 2022 Sir.
Let's me know what is letter of undertaking for export in Gst. One more
In case of export service implications of letter of undertaking.

22 February 2022 Under GST Law, Export of goods or services can be made without payment of integrated tax under if LUT is obtained
refer for more detailed info
Notification No. 37 /2017 – Central Tax dated 04/10/2017
Circular No. 8/8/2017-GST



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