https://www.taxtmi.com/forum/issue?id=115917 Supply of services from India to a recipient outside India whose place of supply is outside India and paid in convertible foreign exchange is treated as a zero rated supply, exempt from GST but eligible for Input Tax Credit recovery. Exporters can either use a bond/LUT to export without paying IGST and claim refund of unutilized ITC, or pay IGST and seek refund of that tax. Refund claims must be filed within two years from the relevant date for exports, defined by completion of services or receipt of advance when applicable. SEIS benefits may also be available subject to FTP conditions. en-us Wed, 22 Jan 2020 12:41:01 +0530 Thu, 23 Jan 2025 15:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115917 Supply of services from India to a recipient outside India whose place of supply is outside India and paid in convertible foreign exchange is treated as a zero rated supply, exempt from GST but eligible for Input Tax Credit recovery. Exporters can either use a bond/LUT to export without paying IGST and claim refund of unutilized ITC, or pay IGST and seek refund of that tax. Refund claims must be filed within two years from the relevant date for exports, defined by completion of services or receipt of advance when applicable. SEIS benefits may also be available subject to FTP conditions. Discussion-Forum GST Wed, 22 Jan 2020 12:41:01 +0530 https://www.taxtmi.com/forum/issue?id=115917