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DIFF LUT EXPORT & NON-LUT EXPORT

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(Querist)
22 November 2019 Dear sirs

What is the basic difference between both these two categories ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
22 November 2019 No IGST payable on LUT export whereas IGST payable on non LUT export.
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Rajamahendra Varma M.B.A.,LL.B

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Rajamahendra Varma M.B.A.,LL.B (Expert)
09 December 2019 You can export goods or services without tax if you have LUT. If you don't have LUT then you have to pay applicable tax on all export business.
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