GST Registration for export of services under sec23 of IGST

Hi, Everyone in the GST Forum -

Clarification is needed that if an exclusive services exporter does not required to get registered under Sec23 of IGST Act, how he can claim ITC on his tax paid on inputs without having GST registration?

Replies (1)

An exclusive services exporter who is not required to register under Section 23 of the IGST Act cannot claim ITC on taxes paid on inputs without having GST registration.

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