Gst on export

Import / Export 502 views 5 replies
Gst on export business?
Replies (5)

Export shall attract IGST. That IGST is exempted as zero rated supply under Section 16 of the IGST Act. The export can be made either under bond or letter of undertaking without payment of tax, or can be exported after payment under claim of refund. In both the cases input tax credit shall be available.

Export shall attract IGST. That IGST is exempted as zero rated supply under Section 16 of the IGST Act. The export can be made either under bond or letter of undertaking without payment of tax, or can be exported after payment under claim of refund. In both the cases input tax credit shall be available.

this procedure would be the same in case of export of services ? or they are upfront tax free?

The procedure has not been prescribed as yet. But the Acts prescribes that export of goods as well as services can be done either on payment of tax or under bond.

Dear Sir, We sale our products through our Ecom Portal to International Customers and payments are recievd via PAYPAL mode which transfers the amount in INR to our Indian Bank account. The value of such sales varies from USD 10 to USD 500 depends on the orders. The orders having value less than Rs.25,000/- were allowed without any Formal custom clearance in Courier mode and above Rs.25,000/- with Formal custom clearance. The question is when we will FILE GSTreturn on portal in August /September 2017 for month of July then will these Ecom Internatioonal Sales will come under Exports or any other head?


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