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Gst on exports

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16 July 2017 ONE OF MY CLIENT IS ENGAGED IN PROVIDING WEB DESIGNING SERVICES TO A COMPANY LOCATED OUTSIDE INDIA. PAYMENT IS RECEIVED IN CONVERTIBLE FOREIGN EXCHANGE. THIS SEEMS TO BE A ZERO RATED SUPPLY AS PER PROVISIONS OF IGST ACT. NOW IS IT MANDATORY FOR THE SUPPLIER FOLLOW THE LUT/ BOND PROCEDURE FOR SUPPLY OF SERVICES WITHOUT PAYMENT OF TAX.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
16 July 2017 LUT/ BOND PROCEDURE APPLICABLE FOR SUPPLY OF GOODS AND FOR SERVICES WITHOUT PAYMENT OF TAX.
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