Overseas invoicing

This discussion clarifies GST implications when an Indian company provides services to a foreign entity. It explains that such transactions are considered an export of services, falling under zero-rated supply in GST. To avoid paying IGST upfront, companies can submit a Letter of Undertaking (LUT) under specific conditions. The advice also points to relevant sections of the IGST Act and CGST Rules for detailed guidance on defining export of services and invoicing procedures.