GST on Small Value exports

[VSSNarayana K]

Do small exports made through courier having Courier Airway Bill but without shipping bill - qualify as export under GST regime? how to address this scenario, kindly help.

This scenario is applicable to sellers shipping one or two products to customers in foreign countries. The products are shipped by couriers and the courier companies provide only Airway Bill as proof of booking no shipping bill provided by them, but as per GST rules Shipping bill is required for exports as far as my understanding is concerned

[KESHAV GROVER]

sir,

Exports means exports it does not depend upon any value.

i have my clients who are making exports through courier agencies, but we are getting shipping bills from them. so please ask shipping bill from your courier agency or you can get shipping bill as well port code from DGFT web site by using your IEC No.

[akhilesh tumram]

it is necessary to GSTsmall value expert.

[Kashish Gupta]

Hi VSSNarayana K,

You may file Letter of Undertaking and export goods without payment of IGST. Further, you are eligible to claim refund of input tax credit in ratio of export turnover to total turnover.

AI Summary

Courier exports: qualify as exports if documented; obtain shipping bill or port code and use LUT to export without IGST.
Exports by courier are not value-dependent and may qualify as exports for GST if appropriate export documentation is obtained. Taxpayers should secure a shipping bill or equivalent port code details from the carrier, may execute a Letter of Undertaking to export without payment of IGST where eligible, and can claim refund of input tax credit in proportion to export turnover to total turnover.