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

AI Summary

Company Exporting via Courier Without LUT or Bond: GST Refund Eligibility Clarified Under Section 16 of IGST Act A company inquired about exporting goods via private courier without using a Letter of Undertaking (LUT) or Bond and whether it qualifies as an export for GST refund purposes. The response clarified that under section 16 of the IGST Act, exports are zero-rated supplies. Companies can export either with or without GST payment. Without GST payment requires an LUT, while with payment allows for a refund claim, typically using accumulated Input Tax Credit (ITC). The company should ensure to obtain a shipping bill from the courier agency for the transaction.