gst on IT sector

126 views 1 replies
whether GST is exempt on the Export of IT Service outright or

there is procedure to apply for payment of IGST first and get it's refund back or

supply with LUT with zero tax


please help me what exactly the provision for supply of EXPORT of IT services.
Replies (1)

As per section 16 of the IGST 2017 export  of service is ZERO  rated supply  , so you can pay IGST first  and claim refund  or submit  LUT / BOND  subject  to conditions . 


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