Exports to NEPAL

[Vikram Mandoth]

Dear AlL

We want to export and Electrcial Product to Nepal. The customer will pick the material from our factory in Bangalore and make the payment in INR.

What are the documents required

What will be the Customs duty and GST applicable.

Any other suggestions or inputs.

Thanking in Advance.

Regards

Vikram

[KASTURI SETHI]

Export to Nepal is at par with other countries. It is zero rated. The supplier has to file either LUT (for without payment of duty) or make payment of IGST and claim rebate/refund under Section 54 of CGST Act.

Docs required

(i) .Eway bill is required up to port.

(ii) Tax invoice

(iii) Shipping bill

[KASTURI SETHI]

“Unique Number allotted by the GST officer on submission of LUT should be mentioned on invoice” and GSTIN should be mentioned on the invoices

.the invoice shall carry an endorsement “Supply meant for export on payment of integrated tax” or “Supply meant for export under bond or letter of undertaking without payment of integrated tax.

Also see Rule 46 of CGST Rules, 2017.

[YAGAY andSUN]

In addition to above reply, now online CoO is required from the DGFT's website if exporting to Nepal.

AI Summary

Exporting Electrical Products to Nepal: Zero-Rated with LUT or IGST, Requires CoO, E-way Bill, and Specific Invoices. A user inquired about exporting an electrical product to Nepal, with the customer collecting it from Bangalore and paying in INR. The responses clarified that exports to Nepal are zero-rated, requiring either a Letter of Undertaking (LUT) or IGST payment with a rebate claim. Necessary documents include an e-way bill, tax invoice, and shipping bill. Invoices must mention the GST officer's unique number and GSTIN, with specific endorsements. Additionally, an online Certificate of Origin (CoO) from the DGFT's website is now required for exports to Nepal.