Export under gst

I am quoting here official docent released by cbec -
"either he can export under bond/lut and claim refund of accumulated input tax credit or he may export on payment of igst and claim its refund under section 54 of cgst act"
hence you have two option as given above....if you export under bond/lut than you need not to pay any gst and you can claim itc refund.....on the other hand if you you don't avail first option than pay igst on sale by taking it of cgst/sgst and later claim refund of igst paid on sale

check this link for details.....

https://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-act.pdf

Originally posted by : CA Akhilesh Kumar Kandpal
	I am quoting here official docent released by cbec -"either he can export under bond/lut and claim refund of accumulated input tax credit or he may export on payment of igst and claim its refund under section 54 of cgst act"hence you have two option as given above....if you export under bond/lut than you need not to pay any gst and you can claim itc refund.....on the other hand if you you don't avail first option than pay igst on sale by taking it of cgst/sgst and later claim refund of igst paid on sale

 So I understand that under option B you pay 18% IGST during exports & claim refund latter. So what about the ITC of GST which was paid during the purchase of the goods exported ? do we have to utilize the same against our domestic GST liabilities?