Gst on import and export

with LUT No need to charge IGST Tax
without LUT needs to charge IGST tax

exports are considered zero rated supplies under sec 16 of IGST Act and you can export With payment of IGST  or Under a bond or letter of undertaking.
a taxpayer who exports the goods or service will have to furnish LUT in GST RFD-11 form on the GST portal.


The following supplies of goods or services or both will attract GST at 0%:

Exports of goods or services or both

Supply pf goods or services or both to a Special Economic Zone Developer or Special Economic Zone Unit

There reason for the law to declare the above supply of goods or services or both at 0% (and not nil rated or exempt) is to allow the exporter of such supplies to avail the input credit accumulated in making these supplies. Such input credit may be utilised to pay output tax on other taxable supplies made by the exporter or claimed as a refund as the case may be.

Dear Sir,

Now in the above case he has to pay IGST for both Export sales and Sales to SEZ @ 18%. Am I right Sir?

 

Dear Vinod Sir,

Now in the above case he has to pay IGST for both Export sales and Sales to SEZ @ 18%. Am I right Sir?

 

Yes you have to pay IGST for the export and you can claim refund of such tax paid on the supplied goods or services, or both.
The applicant has to apply for the refund as per the conditions specified under section 54 of the CGST Act.