GST services for exporters.
Exports are zero-rated, but claiming that benefit cleanly depends on a LUT, accurate invoicing and timely refund filing.
About GST for exporters
Exports of goods and services are zero-rated under GST. You can either export under a Letter of Undertaking (LUT) without paying IGST, or pay IGST and claim a refund. Either way, the goal is that GST never becomes a cost on what you export.
The catch is process: a valid LUT, correct export invoices, shipping/FIRC evidence and timely refund applications. Miss a step and your working capital gets tied up in refunds for months.
GST at a glance
- Exports are zero-rated (0%)
- LUT route, export without paying IGST
- Or pay IGST and claim a refund
- Input credit refundable either way
GST requirements for exporters
- GST registration and a valid LUT (renewed yearly)
- Export invoices with required declarations
- Shipping bills / FIRC / BRC evidence
- Refund applications (RFD-01) where applicable
- GSTR-1 (with export tables) and GSTR-3B
- Reconciliation of refunds received
Our GST services for exporters
Common GST challenges
How we get you compliant
Consultation
A free call to understand your business and obligations.
Documents
We collect KYC and business proofs, fully online.
Registration
We obtain or update your GSTIN with the department.
Return filing
Monthly or quarterly returns prepared and filed.
Compliance
Ongoing tracking so you never miss a date.
Documents typically required
GST rates for exporters
| Supply / scenario | GST |
|---|---|
| Export of goods | 0% (zero-rated) |
| Export of services | 0% (zero-rated) |
| Under LUT | no IGST payable |
| With IGST paid | refund of IGST |
| Input credit | refundable |
Indicative rates, GST law and notifications change over time. Confirm your exact rate with an Expert before invoicing.
Exporters GST questions
Are exports taxable under GST?
Exports are zero-rated, meaning GST effectively does not apply. You can export without paying IGST under a LUT, or pay IGST and claim it back as a refund.
What is a LUT and do I need one?
A Letter of Undertaking lets you export without paying IGST upfront. It’s filed annually. Without a valid LUT, you must pay IGST on exports and claim a refund, tying up cash.
Can exporters claim a GST refund?
Yes. Under the LUT route you claim a refund of accumulated input tax credit; under the IGST-paid route you claim a refund of the IGST paid. We file both.
Does export of services qualify as zero-rated?
Yes, provided conditions are met, including that payment is received in convertible foreign exchange and the supplier and recipient are distinct persons. FIRC/BRC evidence is key.
How long do export refunds take?
When documentation is complete, refunds are typically processed within weeks. Mismatches between shipping bills and returns are the main cause of delay, which we pre-empt.
Do I need an IEC to export?
Yes, an Import Export Code is required for export of goods. We can help you obtain it alongside your GST setup.
Make exports truly tax-free.
From LUT filing to refund claims, we keep your export GST clean and your cash flowing.