What is the procedure for export of service in GST?

What is the procedure for export of service in GST?

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“Sub section 3 of Sec 16 of Model IGST law provides follow two refund mechanisms in case of export of goods and/or services: (a) a registered taxable person may export goods or services under bond without payment of IGST and claim refund of unutilized input tax credit in accordance with provisions of section 48 of the CGST Act, 2016 (Provisions on Refund). (b) a registered taxable person may export goods or services, on payment of IGST and claim a refund of IGST paid on goods and services exported in accordance with provisions of section 48 of the CGST Act, 2016. The detailed conditions, safeguards and procedure would be separately prescribed in this regard vide GST Refund rules.”

Answered on July 21, 2017.
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