GST Rate on export invoice (IT based service) - 18% or 0%?

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Hello everyone!!

I'm a freelancer offering web development services to both Indian and foreign clients. For Indian clients, I invoice at 18% GST rate but wondering at what rate I must invoice the foreign clients.

Since exports of services is 'zero rated' under GST regime, should I invoice foreign clients at 0%? Or, should I invoice at 18% and then simply do not pay the tax? (LUT has been furnished for export of services.)

Kindly assist. Thank you!

Replies (2)
Rate will be 18%. You will use export without payment of tax therefore no tax will be charged

Thank you!

See example invoice at the bottom of the article: https://cleartax.in/s/create-export-invoices

So like this, I should put GST rate @ 18% but should not charge the tax amount, right?


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