Gstr-1 export entries

Jayant (Accounts) (191 Points)

11 August 2017  

If Export (zero rated supply) is made in July 2017 without payment of IGST duly under Bond/LUT, what will be Taxable value?
 
is it difference amount between CIF and FOB value? [Because only Freight + Insurance amount + Customs House agents Bills are charged for GST , either forward/reverse charge basis].
 
Can any expert give opinion.....