Services rendered to Overseas Customers

[SURYAKANT MITHBAVKAR]

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.

AI Summary

Zero-rated export of services: use LUT to claim GST exemption, furnish prescribed refund form and required declarations.
Export of service is zero-rated and may be supplied without charging GST if the supplier furnishes a valid Letter of Undertaking (LUT) or follows the prescribed refund procedure. The LUT must be on company letterhead, executed by an authorised signatory and submitted to the jurisdictional officer; a self-declaration that LUT conditions are met is acceptable with verification possible on a post-facto basis. Suppliers should not raise a tax invoice charging GST to foreign clients where zero-rating under LUT applies.