Export sales

On export of sales without lut or bond who has to pay tax exporter or buyer of goods?
Replies (3)
Quick Summary
When exporting goods under GST without a Letter of Undertaking (LUT) or bond, the exporter is responsible for paying IGST. This tax can be paid using input tax credits or cash. The exporter can then claim a refund of the IGST paid once the export process is complete. The buyer of the goods is not liable for this tax.

Export  under  GST  is  Zero  rated ( No GST )  , you (exporter )   supplier  has to   pay  IGST for  export  and  same  will  be  refunded  after  compilation  of process .   

Exporter has to bear the GST either utilising credit and cash balance. However post payment, can file for refund claim of the tax paid
Offcourse Exporter is liable to Pay Tax .

As he only the person who is Registered under GST and in Taxable territory.

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