Export of architectural services

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One of my clients is exporting Architectural Services. I am told he will have to register for GST and file returns for export sales invoices raised. However, exports are exempted from GST, so will he have to give any LUT or any Bond for the same?

Replies (1)
If person is exclusively in the supply of goods or services or both which are not taxable or fully exempt than the said person is not required to take registration according to section 23 of CGST, 2017.


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