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

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.