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    <title>export to Nepal</title>
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    <description>Export to Nepal under GST can be treated like any other export: ARE-1 is not required, and exports may be made without IGST payment by furnishing a Letter of Undertaking (LUT); alternatively, exporters may pay IGST and claim refund. Bonds or bank guarantees are not necessarily required where LUT is accepted, though paying tax and seeking refund remains an available route.</description>
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      <description>Export to Nepal under GST can be treated like any other export: ARE-1 is not required, and exports may be made without IGST payment by furnishing a Letter of Undertaking (LUT); alternatively, exporters may pay IGST and claim refund. Bonds or bank guarantees are not necessarily required where LUT is accepted, though paying tax and seeking refund remains an available route.</description>
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      <law>GST</law>
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