export of services are expempted?

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export of services comes under zero rated ?
Replies (2)

yes 

Supply goods or services, or both, under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax, and then claim a refund of unutilised input tax credit.

is gst registration must for export of service in case turnover is less than twenty lacs


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