Export sales HSN summary under lut bond

Sir can you please help me this problem

Q.For freelancers and businesses providing services, the normal GST rate is 18%. But in case of Export of Services under LUT, without payment of taxes, the tax they would pay is 0. So in the HSN wise summary details in gstr1 where it asks for HSN/SAC code as well as Rate, what should he/she mention in Rate column for the sales done through export of services? 0% or 18%?

 

 

Please reply me 🙏❤️

Replies (3)
Quick Summary
This discussion clarifies how to report export of services under a LUT bond in your GSTR1 HSN summary. The consensus is that when exporting services under a LUT without paying GST, you should declare the rate as 0% in the HSN/SAC details. This applies even though the standard GST rate for services is typically 18%.

It will be 0%

Export under LUT, it will be 0%

Yes I agreed the above said replies..

Export under LUT, it will be 0% under the same HSN code.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details