Zero-rated supplies
Exports of goods or services and supplies to SEZ (as prescribed) are zero-rated. The supplier may export under bond/LUT without payment of IGST, or pay IGST and claim refund.
LUT & exports
Zero-rated supplies, Letter of Undertaking, and export documentation.
Letter of Undertaking (LUT)
Eligible registered persons file LUT on the GST portal (typically annually) to supply zero-rated goods/services without payment of integrated tax, subject to conditions.
Documentation
Maintain shipping bills / export invoices, FIRC/BRC for services, and SEZ endorsements as applicable. Mismatches block refunds.
Related: Refunds · Place of supply · Enquire
This material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.