Export without payment of GST through private courier

[CABIJENDERKUMAR BANSAL]

Dear All

My query is that a company wants to export its goods on retail orders received on its website through private courier like fedex etc. without LUT or Bond.

Will it be counted as actual export in GST for refund of GST ? if yes, then which GST to be paid IGST or CGST/SGST?

If no, then company have to pay GST from its own pocket ?

Any other procedure to properly send goods as export but on retail basis?

Thanks

Warm Regards

[Spudarjunan S]

Dear Sir,

In terms of section 16 of IGST Act, 2017 - Export of Goods/Services are treated as Zero rated supply.

You can undergo the transaction under GST either as with payment or without payment of GST.

If it is without payment of GST - you need to furnish LUT in onine through your GST log in.

If it is with payment of GST - You need to pay GST from your hands (normally this option is selected when you have accumulated ITC so that there will no cash outflow for tax) so that you can apply for refund of the tax paid and the tax to be discharged in this scenario is IGST in terms of section 7 of IGST Act r/w section 11 of IGST Act)

Since you are exporting through courier kindly get the copy of shipping bill filed by the courier agency on behalf of you.

AI Summary

Zero-rated supply: exporters may ship via private courier under LUT or pay IGST and claim refund.
Exports made via private courier on retail orders are treated as zero-rated supplies and may be made either without payment of tax by furnishing an online Letter of Undertaking (LUT) or with payment of tax (IGST) followed by a refund claim; exporters should obtain and retain the courier's copy of the shipping bill filed on their behalf to substantiate the export and support refund or compliance requirements.