Export of goods

Export supply is fall under the defination of Zero Rated Supply. So the zero rated supply is taxable.

If a person make taxable supply then the person is liable for gst registration.

What is the other point that an exporter needs to get registration under gst?

If you want to get refund the amount of Input Tax Credit then you have to get registration.

Exporter have 2 options:-

1) Pay tax on export, claim ITC and then apply for refund..

2) Don't pay tax on export just apply for refund again input tax...

Dear Sir, We sale our products through our Ecom Portal to International Customers and payments are recievd via PAYPAL mode which transfers the amount in INR to our Indian Bank account. The value of such sales varies from USD 10 to USD 500 depends on the orders. The orders having value less than Rs.25,000/- were allowed without any Formal custom clearance in Courier mode and above Rs.25,000/- with Formal custom clearance. The question is when we will FILE GSTreturn on portal in August /September 2017 for month of July then will these Ecom Internatioonal Sales will come under Exports or any other head?