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.
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 .
CAclubindia
