https://www.taxtmi.com/forum/issue?id=119826 Exports of services treated as zero-rated under a Letter of Undertaking allow claim of input tax credit on inputs and input services used for those exports; absence of output GST does not automatically disqualify ITC. Alternatively, paying IGST and claiming refund permits recovery of ITC on capital goods that may be restricted under LUT refunds. Claiming ITC or refunds requires supplier tax invoices, declaration of invoices in GST returns, submission of invoice lists for refund, proof of foreign receipt (FIRC), and compliance with refund procedures and circular guidance. en-us Sat, 05 Apr 2025 05:45:56 +0530 Mon, 07 Apr 2025 11:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119826 Exports of services treated as zero-rated under a Letter of Undertaking allow claim of input tax credit on inputs and input services used for those exports; absence of output GST does not automatically disqualify ITC. Alternatively, paying IGST and claiming refund permits recovery of ITC on capital goods that may be restricted under LUT refunds. Claiming ITC or refunds requires supplier tax invoices, declaration of invoices in GST returns, submission of invoice lists for refund, proof of foreign receipt (FIRC), and compliance with refund procedures and circular guidance. Discussion-Forum GST Sat, 05 Apr 2025 05:45:56 +0530 https://www.taxtmi.com/forum/issue?id=119826