https://www.taxtmi.com/forum/issue?id=112457 A merchant exporter who procures goods with IGST may export them as zero rated supplies: issue a domestic tax invoice recording IGST paid and separately issue the commercial export invoice without showing IGST to the foreign buyer. IGST need not be paid at the time of physical export but is accounted for in the exporter's tax return and can be claimed as a refund or used against tax liability. Freight and insurance up to port follow refund/credit treatment, and where no LUT is executed, refund/credit procedures apply. en-us Fri, 28 Jul 2017 10:39:27 +0530 Thu, 23 Jan 2025 15:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112457 A merchant exporter who procures goods with IGST may export them as zero rated supplies: issue a domestic tax invoice recording IGST paid and separately issue the commercial export invoice without showing IGST to the foreign buyer. IGST need not be paid at the time of physical export but is accounted for in the exporter's tax return and can be claimed as a refund or used against tax liability. Freight and insurance up to port follow refund/credit treatment, and where no LUT is executed, refund/credit procedures apply. Discussion-Forum GST Fri, 28 Jul 2017 10:39:27 +0530 https://www.taxtmi.com/forum/issue?id=112457