TaxTMI 
TaxTMI 
Dear Sir,
Please suggest what is correct category to show tax rate in GSTR-1 for Export of service Invoices without GST whether 0% or 18%?
Thanks,
Zer rated supply tax rate in gstr-1
10 Apr 2021 
2 Replies 
1569 Views Asked by
Zero-rated supply: report export of services under LUT as zero tax amount in GSTR-1 tables.
Export of services without GST is a zero-rated supply; when effected without payment of integrated tax under Bond or Letter of Undertaking (LUT) it must be reported in GSTR 1 under the zero tax amount heading in the relevant tables, with recipient GSTIN left blank. Where the supply is otherwise taxable the applicable statutory rate remains the underlying rate and reporting of that rate shows tax foregone. (AI Summary)
Export of services without GST is a zero-rated supply; when effected without payment of integrated tax under Bond or Letter of Undertaking (LUT) it must be reported in GSTR 1 under the zero tax amount heading in the relevant tables, with recipient GSTIN left blank. Where the supply is otherwise taxable the applicable statutory rate remains the underlying rate and reporting of that rate shows tax foregone. (AI Summary)