Business Standard

Under GST regime, no tax payable on goods or services exports: Rajagopalan

However, you will have option to pay tax on export and claim IGST refund, says Rajagoplan

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TNC Rajagopalan
How will our exports be treated under the Goods and Services Tax (GST) regime?

Exports will be treated as zero-rated supplies. No tax will be payable on exports of goods or services. However, you can take input tax credit (ITC). You will have the option to pay tax on the export goods/services and claim refund of Integrated GST (IGST) or export under Bond without payment of IGST and claim refund of ITC. However, no refund of unutilised ITC will be allowed in cases where the goods exported out of India are subjected to export duty or when you avail of drawback
Disclaimer: These are personal views of the writer. They do not necessarily reflect the opinion of www.business-standard.com or the Business Standard newspaper

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