Custom Duty on Export Service

is it compulsory to pay Custom Duty on Export Service under the GST regime?
Replies (1)
customs duty is applicable on export or import of goods.

For services, only IGST is applicable. However there is two options for service export

1. Pay GST and apply for refund.

2. submit LUT and dont pay tax. and go for refund of input tax credit if any

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