GSTGST on Exports: How Zero-Rated Supply and LUT Actually Work
Exporters don't pay IGST the way domestic sellers do, but that status isn't automatic. Here's how the LUT route works, and what the alternative refund path looks like.
6 min read
#Igst
2 articles
GST
GSTPlace of Supply Under GST: Why It Decides CGST/SGST vs IGST
Same GST rate, different tax head. Place of supply decides whether a sale is intra-state or inter-state, and getting it wrong is more than a rounding error.
6 min read