Exports are zero-rated
Exports of goods and services are generally zero-rated: you export without bearing GST, either under an LUT (no IGST) or by paying IGST and claiming refund. Read the exporter basics.
LUT every year
Furnish the annual LUT before exporting: LUT page.
Export of services
Conditions include place of supply outside India and receipt in convertible foreign exchange. Common for IT exporters in Bengaluru, Kochi and Thiruvananthapuram.
Refunds
Refund of unutilised ITC and IGST needs reconciled returns, shipping bills and invoices. Refund annexure requirements have been tightened in 2026: see our news page.
Regional export clusters
Spices and seafood (Kochi), cashew (Kollam), garments (Tiruppur), engineering (Coimbatore), SaaS (Bengaluru), ports (Mangaluru). See local guides below.
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All articles in this guide (10)
SaaS and IT Exporters in Bengaluru: GST, LUT and Foreign Receipts
Bengaluru's SaaS and IT firms invoice customers worldwide. Export-of-services conditions and foreign-exchange paperwork decide whether supplies are...
GST and Export-Ready Startups: Navigating International Markets
Zero-rated supplies, LUT, refund options and documentation for startups selling goods or services abroad.
Shipping, Freight and Logistics in Kochi: GST Treatment and Compliance
Kochi's port ecosystem includes freight forwarders, clearing agents, transporters and warehouses. Each has specific GST questions.
Spice and Seafood Exporters in Kochi: LUT, Refunds and Export GST
Kochi is a gateway for Kerala's spices, seafood and coir exports. Exporters here live with IGST refunds, LUTs and strict documentation.
Garment Exporters in Tiruppur: LUT, Refunds and Drawback Compliance
Tiruppur's knitwear exporters run on volume, tight margins and fast delivery, so clean export compliance protects cash flow.
Vizhinjam Port and Southern Kerala Logistics: GST and Export Compliance
The Vizhinjam deepwater port near Thiruvananthapuram is expected to reshape logistics in southern Kerala. Traders, transporters and exporters should be ready...
Exporters in Coimbatore: LUT, Drawback and Refund Compliance
Coimbatore exporters of textiles, engineering goods and jewellery need clean export paperwork.
Fisheries and Seafood Businesses in Kollam: GST and Income Tax Basics
Kollam's harbour supports fish trading, processing and export.
Port, Shipping and Exporters in Mangaluru: GST and Customs Compliance
Mangaluru's port serves exporters of coffee, cashew, fish and industrial goods.
Cashew Processing and Export in Kollam: GST, Raw Nut Imports and Refunds
Kollam is the heart of Kerala's cashew industry, which imports raw nuts and exports kernels. GST on imports and refunds are recurring issues.
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Frequently asked questions
Do exporters pay GST?
Exports are zero-rated: no GST burden, with refund options for ITC or IGST paid.
What is an LUT?
A Letter of Undertaking to export without paying IGST, furnished annually.
How long do refunds take?
Timelines depend on the department; reconciled documents speed it up.