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GST ON FOREIGN CLIENT

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This query is : Resolved

komal soni (Querist)
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02 March 2026 Dear Expert,
I am working in a Custom Broker firm where all the Customs related work is done on behalf of Importer and Exporter. Recently, one of our client, who is located outside India and does not have office in India, ordered some goods from India. All the Custom related formalities have been done by us and goods have been exported via sea route. Now at the time of billing, IGST shall be charged to that client or not. if IGST should not be charged, then how it will be shown in GSTR-1.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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03 March 2026 Since the goods were exported and the recipient is outside India, your services are zero-rated. You should file an LUT to bill the client without IGST. In GSTR-1, report this under Table 6A as an export of services. Ensure you receive the payment in foreign currency to solidify the "Export" status.

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