Export of services under LUT

[Archna Gupta]

Dear Experts,

Please clarify that can we export without charging IGST in the following cases:

1. Suppose we have exported services and raised invoice in November and Application for LUT filed in December, in that case the export which were done in November can be invoiced without charging IGST.

2. Any advance received against export of services before filing application of LUT.

3. If we have filed application for LUT on 1st December, can we raise invoice on 5th December without charging IGST before receiving certificate of LUT.

AI Summary

Export of services under LUT: IGST cannot be omitted for supplies made before LUT acceptance; advances remain taxable.
LUT must be accepted by the department before exports may be invoiced without charging IGST; invoices or advances relating to exports made prior to LUT filing or acceptance remain subject to IGST. Documentary and procedural requirements-such as whether a bill of export is needed for services to SEZs, endorsement of invoices, and documents for IGST refund-must be complied with, and exporters with an accepted LUT should report nil rated export supplies in the relevant returns.