It is to be noted that supply of goods to Nepal or Bhutan qualifies as export and thus is zero rated in GST. So raise Tax & charge IGST if not filed Lut.
You can export the goods by taking LUT from the jurisdiction Central Tax or State Tax authorities. You can apply for the LUT by submitting Form GST RFD-11 along with LUT proforma. You can download the same from website www.cbec.gov.in.
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