https://www.taxtmi.com/article/detailed?id=17727 GST zero-rating of service exports depends on five conditions: the supplier is located in India, the recipient is outside India, the place of supply is outside India, payment is received in convertible foreign exchange or permitted Indian rupees, and the supplier and recipient are not merely establishments of the same person. Zero-rated exports may be made without paying IGST under a valid Letter of Undertaking, or on payment of IGST followed by a refund claim. Export records should link contracts, invoices, place-of-supply analysis, remittance evidence and reconciled returns. en-us Thu, 12 Nov 2026 08:41:06 +0530 Thu, 12 Nov 2026 08:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17727 GST zero-rating of service exports depends on five conditions: the supplier is located in India, the recipient is outside India, the place of supply is outside India, payment is received in convertible foreign exchange or permitted Indian rupees, and the supplier and recipient are not merely establishments of the same person. Zero-rated exports may be made without paying IGST under a valid Letter of Undertaking, or on payment of IGST followed by a refund claim. Export records should link contracts, invoices, place-of-supply analysis, remittance evidence and reconciled returns. Articles Goods and Services Tax - GST Thu, 12 Nov 2026 08:41:06 +0530 https://www.taxtmi.com/article/detailed?id=17727