invoice

[Akhilesh Chhaparwal]

dear sir,

for export under LUT the excise duty add in invoice or not?

AI Summary

Excise Duty Exemption Clarified for Exports Under LUT: Invoice Should Note Export Status, Not Include Duty. A participant inquired whether excise duty should be included in an invoice for exports under a Letter of Undertaking (LUT). The response clarified that duty is exempt for exports under LUT, and it should not be added to the tax invoice. Instead, the invoice should note that it is an export under an undertaking, with relevant details of approval by the Central Excise authorities. However, the duty amount should be shown on A.R.E.-1 for calculation purposes but should not be debited.