Information regarding LUT certificate in export of gooss

288 views 4 replies
what is lut certificate
how is this useful in export of goods
how can this certificate be made
plz explain
Replies (4)

Export  of Goods  under  GST  regime  is Zero  rated (No GST)  , so you  either   pay  IGST  and take  refund  or  through  LUT  (subject  to conditions)  you can   export  . I think  LUT  certificate  can be obtain form  applying  on GSTN  portal  . web site  gst.gov.in please confirm 

Yes prasad you are right
Can you explain in detail about its refund and process

You have to apply  form  RFD 01 online  on GSTN  portal   for  refund of  IGST  paid  against  Export  . 

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