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What is the GSTIN requirement for exports?

Curated by Vinod Kumar Jain & Amit Jain · All Frontier Global · free, no login

All Indian exporters must be registered under GST and have a GSTIN. Exports are zero-rated under GST — you do not charge GST to your EU buyer. You either: (a) file LUT and export without paying IGST, or (b) pay IGST at export and claim a GST refund. Input GST paid on raw materials and services used in the exported goods is refundable.

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