https://www.taxtmi.com/article/detailed?id=12295 Export of services is classified as zero-rated supplies, permitting exporters to supply services without GST by furnishing a Letter of Undertaking or by paying IGST and claiming refund; entitlement to recover Input Tax Credit depends on submission of prescribed export documentation (invoices, shipping bills, export declarations) and following the procedural refund mechanism via designated GST refund forms and returns. Deemed exports receive similar zero-rated treatment and mandatory e-invoicing enhances documentation accuracy for refund claims. en-us Wed, 07 Feb 2024 10:05:53 +0530 Wed, 07 Feb 2024 10:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12295 Export of services is classified as zero-rated supplies, permitting exporters to supply services without GST by furnishing a Letter of Undertaking or by paying IGST and claiming refund; entitlement to recover Input Tax Credit depends on submission of prescribed export documentation (invoices, shipping bills, export declarations) and following the procedural refund mechanism via designated GST refund forms and returns. Deemed exports receive similar zero-rated treatment and mandatory e-invoicing enhances documentation accuracy for refund claims. Articles Goods and Services Tax - GST Wed, 07 Feb 2024 10:05:53 +0530 https://www.taxtmi.com/article/detailed?id=12295