https://www.taxtmi.com/forum/issue?id=112366 Merchant exporters must pay IGST at the time of procurement of goods meant for export; export invoices issued to foreign buyers are not required to charge IGST. IGST paid on purchase may be met from input tax credit or cash and may be refunded after filing the Shipping Bill. The procedural question of exporting without a Bond/LUT is noted but does not alter the requirement to discharge IGST at procurement. en-us Mon, 17 Jul 2017 11:53:08 +0530 Thu, 23 Jan 2025 15:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112366 Merchant exporters must pay IGST at the time of procurement of goods meant for export; export invoices issued to foreign buyers are not required to charge IGST. IGST paid on purchase may be met from input tax credit or cash and may be refunded after filing the Shipping Bill. The procedural question of exporting without a Bond/LUT is noted but does not alter the requirement to discharge IGST at procurement. Discussion-Forum GST Mon, 17 Jul 2017 11:53:08 +0530 https://www.taxtmi.com/forum/issue?id=112366