Gst on exports

IF POSSESSED LUT , THEN NO NEED TO PAY TAX 

IF NO LUT HELD, THEN PAY TAX AND GET IT REFUNDED LATER 

sorry, dont understand.

what is LUT?

new to export business hence the question.

thanks

sorry. unable to understand.

can someone else familiar with GST please give clear advice?

my questions are;

is GST applicable on exports?

if so, what is the rate? 

what is the procedure to be followed for registration etc.

thanks