https://www.taxtmi.com/forum/issue?id=114064 Export of consultancy services is treated as an export of services and as an inter state supply; such supplies are zero rated but fall within the IGST regime, requiring either a Letter of Undertaking for export without tax or payment of IGST with subsequent refund. Forum responses diverge on whether threshold exemption for registration applies, with an authoritative view urging GST registration because aggregate turnover for registration includes exports and inter state suppliers must register. en-us Wed, 22 Aug 2018 09:39:05 +0530 Thu, 23 Jan 2025 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114064 Export of consultancy services is treated as an export of services and as an inter state supply; such supplies are zero rated but fall within the IGST regime, requiring either a Letter of Undertaking for export without tax or payment of IGST with subsequent refund. Forum responses diverge on whether threshold exemption for registration applies, with an authoritative view urging GST registration because aggregate turnover for registration includes exports and inter state suppliers must register. Discussion-Forum GST Wed, 22 Aug 2018 09:39:05 +0530 https://www.taxtmi.com/forum/issue?id=114064