Export sales

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On export of sales without lut or bond who has to pay tax exporter or buyer of goods?
Replies (3)

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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