Exports of goods and services
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Updated 03 Oct 2026
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AI summary
Zero-rated exports with LUT or with IGST, and how refunds work.
3 sections
Exports are zero-rated
You can export in two ways:
| Option | GST on invoice | Refund |
|---|---|---|
| Under LUT (Letter of Undertaking, RFD-11) | No IGST | Claim refund of accumulated ITC (RFD-01) |
| With payment of IGST | IGST charged and paid | For goods, the shipping bill acts as the refund claim and IGST is refunded automatically once GSTR-1 and GSTR-3B match; for services, file RFD-01 |
File the LUT online at the start of each financial year.
Conditions
- Goods: must physically leave India; shipping bill / bill of export required. Invoice mentions "supply meant for export under LUT without payment of IGST" (or with payment).
- Services: supplier in India, recipient outside India, place of supply outside India, payment received in convertible foreign exchange (or INR where RBI permits), and the parties are not merely establishments of the same person.
Reporting
GSTR-1 Table 6A (exports) with shipping bill number, date and port code; GSTR-3B Table 3.1(b).
Port codes are in Reference → Port Codes; buyer country codes in Reference → Country Codes.
Sources
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