GST on Export of Digital Content

Amish Maknojia (Student) (504 Points)

24 January 2022  

Hello Exports

One of client sends video clips and edited videos to US based company for which he received payment in USD, his total turnover exceeds Rs.20 lakhs, I have 2 questions
1. He has registered under GST, and earlier he used to submit LUT in FY and then report his receipts as Export under LUT and used to file GST return, is that correct?
2. Does he required to obtain Import - Export Code ?