Export service to distinct person

As per section 16(1) IGST act, it is a zero rated supply and As per section 16(3) of IGST act, a person making a zero rated supply can opt for any of following two options
1. to supply under a bond or LUT without paying IGST and then claim a refund of unutilised ITC; or
2. to supply on payment of IGST and claim the GST refunds of such tax paid.