Hypothetically, let's assume a business earns Rs 10 crore annually, is a complete Export of services with LUT
In such a case, can that business apply under Rule 14A while registering for GST, or should they select it as No?
This is for my personal understanding related to advantages and disadvantages.
NO — such a business should NOT select “Yes” under Rule 14A at the time of GST registration.
For a 100% export of services under LUT, Rule 14A is not applicable.
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