GST applicable or not for supply of labels out-of india

This discussion clarifies the Goods and Services Tax (GST) implications for supplying labels outside of India. It confirms that such supplies are considered exports. If exported under a Letter of Undertaking (LUT), GST is not applicable. Alternatively, if GST is paid (at 18% or the applicable rate) and then claimed back as a refund, or if exported under bond with a claim for unutilised Input Tax Credit (ITC) refund, specific procedures apply.