https://www.taxtmi.com/forum/issue?id=117996 There is no statutory pre-condition requiring receipt of convertible foreign exchange to qualify a supply as export of goods under GST for LUT-based zero-rated treatment; FEMA/RBI compliance remains a separate requirement. The convertible foreign exchange receipt requirement in the cited provision applies to export of services and not to goods. en-us Fri, 17 Jun 2022 11:41:05 +0530 Thu, 23 Jan 2025 15:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117996 There is no statutory pre-condition requiring receipt of convertible foreign exchange to qualify a supply as export of goods under GST for LUT-based zero-rated treatment; FEMA/RBI compliance remains a separate requirement. The convertible foreign exchange receipt requirement in the cited provision applies to export of services and not to goods. Discussion-Forum GST Fri, 17 Jun 2022 11:41:05 +0530 https://www.taxtmi.com/forum/issue?id=117996