Do software export services attract GST?

Do software export services attract GST?

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Exports and supplies to SEZ units and SEZ developers are zero-rated in GST. The zero rating effectively means that there is no tax on exports, but the input / input services used in connection with the exporter / supplier exports are input tax credits. Exporters have two options for zero rating, which are as follows: (1) To pay the integrated tax on supply for supply and to get a refund of tax paid after export of supply. (2) To supply the export under the letter of a bond or undertaking and to claim the return of taxes on input and input services in relation to such exports.

Answered on April 30, 2018.
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Gen GST