https://www.taxtmi.com/forum/issue?id=113054 Export of service is zero-rated and may be supplied without charging GST if the supplier furnishes a valid Letter of Undertaking (LUT) or follows the prescribed refund procedure. The LUT must be on company letterhead, executed by an authorised signatory and submitted to the jurisdictional officer; a self-declaration that LUT conditions are met is acceptable with verification possible on a post-facto basis. Suppliers should not raise a tax invoice charging GST to foreign clients where zero-rating under LUT applies. en-us Thu, 16 Nov 2017 15:21:03 +0530 Thu, 23 Jan 2025 15:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113054 Export of service is zero-rated and may be supplied without charging GST if the supplier furnishes a valid Letter of Undertaking (LUT) or follows the prescribed refund procedure. The LUT must be on company letterhead, executed by an authorised signatory and submitted to the jurisdictional officer; a self-declaration that LUT conditions are met is acceptable with verification possible on a post-facto basis. Suppliers should not raise a tax invoice charging GST to foreign clients where zero-rating under LUT applies. Discussion-Forum GST Thu, 16 Nov 2017 15:21:03 +0530 https://www.taxtmi.com/forum/issue?id=113054