Export of service tax is to be paid first and take a refund or it is Exempted?

In case of export of service, whether tax is to be paid first and take refund or it is Exempted

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4 Answer(s)

In case of GST, export comes under zero rated supplies…hence not required to pay any tax.

Answered on May 28, 2017.
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For Inputs and input services refund needs to be applied for.

Answered on May 29, 2017.
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A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:- [a] he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilized input tax credit; or [b] he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made there under.

Answered on May 30, 2017.
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If you are doing only exports you have to apply for refund u/s 54. If you are doing other IGST transaction you can utilise the ITC for the payment. other wise go for refund.

Answered on May 30, 2017.
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Your Answer

Gen GST