Export Sales Under LUT Have to Show in HSN Wise Summary?

Yes, when filing the GSTR-1 return, export invoices under LUT (Letter of Undertaking) must be reported in the HSN-wise summary. You should include the HSN code for the goods or services exported and select the applicable rate, which is typically 0% for exports under LUT.

Yes, export sales under LUT must be included in the HSN-wise summary in GSTR-1, even though they are zero-rated.

Table 12 (HSN-wise summary) in GSTR-1:

• Mandatory for taxpayers with aggregate turnover above Rs 5 crore per year
• Optional but recommended for those below Rs 5 crore

For export invoices under LUT:

• Use the correct HSN or SAC code for the exported goods or services (same as you would for domestic supply)
• The tax rate column should be 0% (zero-rated)
• The taxable value should match the invoice value in INR
• Do not leave the rate blank or mark it as exempt, these are different categories

One thing to check: zero-rated and nil-rated are not the same. Exports under LUT are zero-rated (eligible for ITC), not nil-rated (no ITC). Using the wrong classification in Table 12 can cause mismatches in ITC eligibility and may invite notices.

This [GST DRC-01 notice guide](https://taxgarden.in/blog/gst-drc-01-show-cause-notice-reply-drc-06-guide-india-2026) explains what to do if you receive a show cause notice due to GSTR-1 errors or export compliance gaps.