Import and Export GST

Under GST act Import and Export are divided in to four parts .
1) Import of Goods - please refer section 2(10) of the IGST act 2017
2) Import of service - please refer section 2(11) of the. IGST act 2017
3) Export of Goods - please refer section 2(5) of the IGST act 2017
4) Export of service - please refer section 2(6) of the IGST act 2017.
place of supply for Import in India location of the Importer
place of supply for export shall be location out side India .
Export of Goods or services are Zero rated supply one can export goods or services by paying IGST or Submitting LUT .
On Import RCM is applicable . Bill of entry is one of the important documents for claiming refund .