Abroad transa☝️

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Marketing services provided to a foreign company qualify as export of services and are treated as zero-rated supplies under GST, even if related products are exempt. LUT is required for export without GST payment. Report in GSTR-1 Table 6A. No customs duty applies. TDS depends on Income Tax provisions.

Rajkumar Gutti

Rajkumar Gutti (Querist)
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15 May 2026 We advertise ( marketing ) the foreign party product, in India ( to boost the sale of foreign party product activity )
The said product is exempt, i. e service is related to exempt product.
For above purpose we raise an invoice to foreign party in USD currency.
My question -
Is this transaction is treated as export transaction.
Is any GST implication.
Is any TDS implication
In GSTR 1- where to mention this transaction
Is any custom implication
Is LUT required.
What is the place of supply

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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15 May 2026 This is a zero-rated export of service. You should file an LUT to avoid paying GST upfront, ensure the Place of Supply is recorded as the foreign country, and report the transaction in Table 6A of your GSTR-1 return.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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15 May 2026 Transaction Type,Export of Service (Zero-Rated)
Place of Supply,Location of the recipient (Outside India)
GST Rate,0% (if LUT is filed) or 18% (if claiming refund)
LUT Required?,"Yes, to export without paying tax upfront"
GSTR-1 Table,Table 6A
Payment Mode,"Must be received in Foreign Currency (e.g., USD)"

Rajkumar Gutti

Rajkumar Gutti (Querist)
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16 May 2026 But sir this service is related to exempt ( tax free ) produt, even thouh it is treated as " zero" rated
If exempt ( tax free ) even though it require LUT.
What about TDS

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