We have manufacturing of Pharmaceutical machinery and exported the same. Now we have to give them paid service.
We have letter of undertaking obtaining from GST Council.
Whether we have to raise the Tax invoice without GST or charge GST.
In short can we use LUT for exemption of GST for services render to foreign customers.
If yes, what type of document to be kept for submission to jurisdiction officer/Assessment officer.
Pharmaceutical Machinery Exporters Can Use LUT for GST Exemption on Overseas Services, Ensure Compliance with Proper Documentation A query was raised regarding the application of Goods and Services Tax (GST) on services rendered to overseas customers by a company manufacturing pharmaceutical machinery. The company sought clarity on whether a Letter of Undertaking (LUT) could exempt them from charging GST on such exports. Responses indicated that export of services is exempt from GST, and an LUT can be used for exemption. It was advised to provide necessary documentation, such as a shipping bill and Export General Manifest, to the jurisdictional tax officer. Additionally, a self-declaration confirming LUT conditions were fulfilled is required for compliance. (AI Summary)
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