https://www.taxtmi.com/forum/issue?id=113125 Export of services may be on payment of IGST or without payment under bond/LUT. If IGST is charged and collected from the overseas buyer, refund claims risk rejection for unjust enrichment unless the tax portion is refunded to the buyer. Options are to export under bond/LUT, pay IGST and claim refund where Input Tax Credit suffices, or refund the excess tax collected to the client and then file for refund, with clear invoice breakups maintained. en-us Tue, 28 Nov 2017 14:16:35 +0530 Thu, 23 Jan 2025 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113125 Export of services may be on payment of IGST or without payment under bond/LUT. If IGST is charged and collected from the overseas buyer, refund claims risk rejection for unjust enrichment unless the tax portion is refunded to the buyer. Options are to export under bond/LUT, pay IGST and claim refund where Input Tax Credit suffices, or refund the excess tax collected to the client and then file for refund, with clear invoice breakups maintained. Discussion-Forum GST Tue, 28 Nov 2017 14:16:35 +0530 https://www.taxtmi.com/forum/issue?id=113125