{"id":25119,"date":"2025-12-23T23:20:48","date_gmt":"2025-12-23T17:50:48","guid":{"rendered":"https:\/\/blog.razorpay.in\/blog\/?p=25119"},"modified":"2026-03-16T16:17:27","modified_gmt":"2026-03-16T10:47:27","slug":"export-services-gst-conditions-guide","status":"publish","type":"post","link":"https:\/\/razorpay.com\/blog\/export-services-gst-conditions-guide\/","title":{"rendered":"Export of Services Under GST: Conditions, Benefits, and Compliance"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Expanding your services to global markets creates new opportunities, but it also brings GST responsibilities you must understand. Once you know how service exports work under GST, you can stay compliant, avoid unnecessary costs, and receive overseas payments on time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A clear GST process also makes your international business easier to run. You can claim input tax credit (ITC) refunds on eligible expenses, keep your pricing steady for global clients, and manage cross-border invoicing with fewer complications.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This guide explains the key conditions, benefits, and compliance steps you must follow as a service exporter in India, so you know exactly what to prepare and how to stay aligned with GST requirements.<\/span><\/p>\n<div style=\"border-left: 4px solid #0073aa; background: #f0f8ff; padding: 15px; margin: 20px 0; border-radius: 5px;\">\n<h2 style=\"color: #0073aa; font-size: 18px; margin: 0 0 8px 0; display: inline-block;\">Key Takeaways<\/h2>\n<ul style=\"display: inline-block; margin: 0 0 0 10px; padding-left: 18px; vertical-align: top;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Export of services under GST qualifies as zero-rated, allowing you to claim refunds on eligible input tax credit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A service is treated as an export only when all five core conditions under Section 2(6) of the <a href=\"https:\/\/razorpay.com\/learn\/what-is-igst\/\">IGST<\/a> Act are met.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Choosing between exporting under <a href=\"https:\/\/razorpay.com\/blog\/lut-in-gst\/\">LUT<\/a> or paying IGST depends on your cash flow needs and refund preference.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accurate documentation\u2014especially <a href=\"https:\/\/razorpay.com\/blog\/bank-realisation-certificate-brc\/\">BRC<\/a>\/<a href=\"https:\/\/razorpay.com\/blog\/firc-certificate\/\">FIRC<\/a>, LUT, invoices, and matching GST returns is essential for timely GST refunds.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Understanding the place of supply rules helps you classify exports correctly and prevents compliance issues during refund claims.<\/span><\/li>\n<\/ul>\n<\/div>\n<h2><b>Defining Export of Services Under GST: The Core Conditions<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Under India\u2019s <a href=\"https:\/\/razorpay.com\/learn\/gst-goods-and-services-tax-guide\/\">GST <\/a>system, exports are treated as zero-rated supplies to support global service exports and improve competitiveness. To classify a service as an export, you must meet the conditions defined in Section 2(6) of the IGST Act, 2017. Here are the five core conditions explained in simple terms, along with an example for clarity:<\/span><\/p>\n<ul>\n<li><strong>The supplier must be located in India, whether you work from an office, coworking space, or from your home.<\/strong><\/li>\n<\/ul>\n<p><b>Example:<\/b><span style=\"font-weight: 400;\"> A SaaS company in Bengaluru sells its software subscription to clients in the US. Since the business is registered and operating from India, the supplier location requirement is fulfilled. Even remote teams working entirely online still qualify as long as they are based in India.<\/span><\/p>\n<ul>\n<li><strong>The service recipient must be located outside India at the time the service is delivered.<\/strong><\/li>\n<\/ul>\n<p><b>Example:<\/b><span style=\"font-weight: 400;\"> A freelance designer in Delhi creates brand assets for a UK-registered company. The client\u2019s billing address and business presence are in the UK, so the recipient is clearly outside India. Even if communication happens over email or video calls, the location of the recipient remains abroad.<\/span><\/p>\n<ul>\n<li><strong>The place of supply must be outside India, as GST classifies the transaction based on where the service is considered supplied.<\/strong><\/li>\n<\/ul>\n<p><b>Example:<\/b><span style=\"font-weight: 400;\"> A consulting firm in Pune provides a market-entry strategy to a company in Singapore. The advice is used by the Singapore business for its operations abroad, so the place of supply is considered outside India. This holds true even when the consultant works remotely from India.<\/span><\/p>\n<ul>\n<li><strong>The payment must be received in convertible foreign exchange or in INR when permitted by the RBI, confirming that the transaction is international in nature.<\/strong><\/li>\n<\/ul>\n<p><b>Example:<\/b><span style=\"font-weight: 400;\"> A UX designer delivers work to a US client and receives payment in USD through a bank or a compliant payment gateway. Since the funds arrive in foreign currency through a regulated channel, the condition is met.\u00a0<\/span><\/p>\n<ul>\n<li><strong>The supplier and recipient must be separate legal entities; services provided to your own foreign branch do not qualify as exports.<\/strong><\/li>\n<\/ul>\n<p><b>Example:<\/b><span style=\"font-weight: 400;\"> An Indian headquarters provides internal support services to its own branch office in the US. Both locations are part of the same corporate entity, so the transaction does not qualify as an export. GST treats them as establishments of one distinct person.<\/span><\/p>\n<h2><b>Understanding Place of Supply Rules for Export of Services<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Before you treat any export project as export of service, you need to identify the place of supply. This step decides whether GST applies and ensures that your international invoices follow the right tax treatment.\u00a0 For <a href=\"https:\/\/razorpay.com\/blog\/cross-border-payments-guide\/\">cross-border<\/a> services, the place of supply is decided based on the rules in Section 13 of the IGST Act.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The general rule is simple: The place of supply is the location of your overseas client.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">For example, if you are in India and your client is in Canada, the service is considered supplied in Canada.<\/span><\/p>\n<p><strong>However, some services do not follow this general rule. These are the most common exceptions:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Services Linked to Property:<\/b><span style=\"font-weight: 400;\"> If your service relates to a building or land, the place of supply is where that property is located.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Services Based on Physical Performance:<\/b><span style=\"font-weight: 400;\"> If you must be physically present to deliver the service\u2014such as installation, repair, or on-site work\u2014the place of supply is where the work actually happens.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Event-Related Services:<\/b><span style=\"font-weight: 400;\"> If your service is connected to an event (like training sessions, exhibitions, or conferences), the place of supply is the place where the event takes place.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Using these rules, you can judge each project correctly. This helps you avoid mistakes in GST reporting and ensures your international transactions are classified the right way.<\/span><\/p>\n<h2><b>Zero-Rated Supply and Input Tax Credit (ITC) Refund Mechanism<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Under GST, exports are treated as zero-rated supplies, a key measure to keep Indian services competitive in global markets. When a service qualifies as an export of services under GST, it carries a tax rate of 0%, even though it remains taxable in principle. This matters because it allows you to claim refunds on the GST you pay on your inputs, such as software tools, hosting, or professional services.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You can access zero-rated benefits in two ways. The first option is supplying services without paying IGST by submitting a <a href=\"https:\/\/razorpay.com\/rize\/blogs\/letter-of-undertaking-lut-under-gst\">Letter of Undertaking<\/a> (LUT) or a bond. In this case, you can claim a refund on the unutilised ITC accumulated from your business expenses. The second option is paying IGST on the export invoice and then claiming a refund of the IGST paid later. Most businesses choose based on their cash flow needs and how easily they can manage compliance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The refund mechanism ensures you do not end up bearing tax costs on services delivered to clients outside India. It removes the cascading tax impact and keeps Indian exports competitively priced in the global market.<\/span><\/p>\n<h3><b>Comparison: Zero-Rated Supply Options<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Criteria<\/b><\/td>\n<td><b>Export Under LUT\/Bond (No IGST Paid)<\/b><\/td>\n<td><b>Export With IGST Payment<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Tax Payment at the Time of Export<\/b><\/td>\n<td><span style=\"font-weight: 400;\">No IGST payment<\/span><\/td>\n<td><span style=\"font-weight: 400;\">IGST paid upfront<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>What refund do you get?<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Refund of unutilised ITC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Refund of the IGST you paid<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Impact on cash flow<\/b><\/td>\n<td><span style=\"font-weight: 400;\">No upfront tax \u2192 better cash flow<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Money goes out first \u2192 refund comes later<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Compliance requirement<\/b><\/td>\n<td><span style=\"font-weight: 400;\">File an LUT once every financial year<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No LUT needed<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Common users<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Businesses wanting better cash flow<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Businesses comfortable paying tax upfront and waiting for refund<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><a style=\"background-color: #1a73e8; color: #ffffff; font-weight: 800; padding: 7px 15px; border-radius: 7px; font-size: 16px; text-decoration: none; display: inline-block; white-space: nowrap;\" href=\"https:\/\/razorpay.com\/international-payment-gateway-india\/?utm_source=blog&amp;utm_medium=referral&amp;utm_campaign=internationalpayments\">Explore Razorpay&#8217;s Global Payment Solutions<\/a><\/p>\n<h2><b>Essential Documentation for GST Refunds on Exported Services<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Accurate paperwork is crucial when you apply for a GST refund for export of services. Even small errors\u2014like mismatched invoice values or missing remittance proofs\u2014can slow down your claim or lead to rejection. Keeping your documents complete and organised helps you avoid unnecessary follow-ups and ensures smoother processing on the GST portal.<\/span><\/p>\n<p><strong>You\u2019ll need a set of core documents to support your refund claim. These include:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You must file Form RFD-01, which is the main application for claiming a GST refund.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Your export invoices should clearly show the details of the services supplied and <\/span><span style=\"font-weight: 400;\">tax applicability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If you export without paying IGST, you must submit a valid LUT for the relevant financial year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You must attach a Bank Realisation Certificate (BRC) or Foreign Inward Remittance Certificate (FIRC) as proof that you received the payment in foreign currency.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Your export details must match across GSTR-1 and GSTR-3B, as even small differences can delay or block your refund. When your documents are accurate and submitted on time, the refund process for export of services under GST becomes much smoother.<\/span><\/p>\n<h3><b>GST Refund Documents Checklist for Export of Services<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form RFD-01<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Export invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Letter of Undertaking or bond<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BRC\/FIRC<\/span><\/li>\n<\/ul>\n<div style=\"border-left: 4px solid #0073aa; background: #f0f8ff; padding: 15px; margin: 20px 0; border-radius: 5px;\">\n<p style=\"color: #0073aa; font-size: 18px; margin: 0;\"><strong><span style=\"color: #0073aa;\"><span style=\"font-size: 18px;\">Pro Tip: <\/span><\/span><\/strong><span style=\"color: rgba(0, 0, 0, 0.74); font-size: 19px; font-weight: 400;\">Create a simple checklist that includes the invoice copy, LUT, FIRC\/BRC and the other return entries. Reviewing this list for every export ensures you don\u2019t miss any document when filing your refund.<\/span><\/p>\n<\/div>\n<h2><b>Overcoming Challenges in Service Exports and GST Compliance<\/b><\/h2>\n<h3><b>Delays in GST Refund Processing<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Many exporters face delays in receiving GST refunds, which can put pressure on working capital. Refunds take longer when invoices, return filings, or BRC\/FIRC details do not match. You can reduce delays by keeping documents consistent, filing returns on time, and tracking refund status regularly.<\/span><\/p>\n<h3><b>Difficulty in Identifying the Correct Place of Supply<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Figuring out the correct place of supply can be tricky, especially for intermediary or location-based services. A wrong <\/span>classification may lead to disputes or rejection of export status. Reviewing Section 13 rules carefully and seeking expert input for unclear cases helps you avoid errors.<\/p>\n<h3><b>Frequent Changes in GST Regulations<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">GST rules evolve often, and missing an update can lead to non-compliance. This affects everything from documentation to refund eligibility. You can stay compliant by monitoring GST notifications, renewing your LUT on time, and updating internal processes whenever a rule changes.<\/span><\/p>\n<h3><b>Strain on Cash Flow Due to Refund Backlogs<\/b><\/h3>\n<p>Delayed refunds<span style=\"font-weight: 400;\"> or incorrectly filed claims can block your funds for months. This is particularly challenging for small businesses with tight cash cycles. Planning your cash flow with expected refund timelines and maintaining clean ITC records helps you avoid surprises.<\/span><\/p>\n<h3><b>Risk of Refund Rejection Due to Documentation Gaps<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Exporters sometimes lose refunds because of mismatched invoice values, missing remittance proof, or errors in GSTR-1 and GSTR-3B. Keeping all export documents in one place and using tools that match data automatically helps you avoid these errors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Managing GST compliance manually becomes harder as your export volume increases. Small mistakes in invoices, return filings or documentation can delay refunds and affect your cash flow. Using software tools for auto-reconciliation, e-invoice generation and return filing helps you maintain accuracy and reduce the chances of penalties.\u00a0<\/span><\/p>\n<h2><b>How Razorpay MoneySaver Export Account Simplifies Global Payments for Exporters<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">As you explore the practical steps involved in exporting under GST, one of the biggest challenges you\u2019ll face is receiving payments from international clients in a way that\u2019s easy, efficient and compliant. That\u2019s where the Razorpay virtual <a href=\"https:\/\/razorpay.com\/accept-international-payments\/bank-transfers\/\">multi-currency account<\/a> comes in <\/span><span style=\"font-weight: 400;\">\u2014 it\u2019s a payment solution built to simplify the way Indian exporters get paid from abroad. Below are its key features and how each helps streamline your global operations.<\/span><\/p>\n<h3><b>Virtual Accounts That Support Global Bank Transfers<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Razorpay provides international-ready virtual accounts that allow your clients to pay using their local banking networks, including SWIFT, ACH, SEPA, BACS and Fedwire. This lets them send payments just like they would pay any vendor in their own country, which reduces friction and often speeds up the transfer process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For you, this removes the need to open or manage a foreign bank account, which can be costly and paperwork-heavy. You receive payments through a fully compliant route while giving your overseas clients a familiar and convenient way to pay you.<\/span><\/p>\n<h3><b>No Forex Markup and Transparent Pricing<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Razorpay uses the real-time exchange rate without adding any forex markup, so your earnings aren\u2019t reduced by hidden conversion margins. The pricing for receiving international payments through an <a href=\"https:\/\/razorpay.com\/international-payment-gateway-india\/\">international payment gateway<\/a> is also transparent and relatively low, giving you a clear idea of what will reach your account. This predictability helps businesses manage cash flow more confidently and avoid last-minute surprises.<\/span><\/p>\n<h3><b>INR Settlement With Automated FIRC\/FIRA<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">When you receive a foreign payment through the <a href=\"https:\/\/razorpay.com\/blog\/money-saver-export-account\/\">MoneySaver Export Account<\/a>, Razorpay converts the amount and credits it directly to your INR bank account. This means you don\u2019t have to manage foreign currency balances or handle conversion separately. Razorpay also generates FIRC or FIRA automatically, so you don\u2019t need to follow up with banks or request these documents on your own.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Having both the settlement and the compliance paperwork handled in one place makes your export reporting much easier and cuts down the time spent on manual follow-ups.<\/span><\/p>\n<h3><b>Multiple Global Payment Methods in One Dashboard<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Along with international bank transfers, Razorpay also lets you accept payments through global cards, Apple Pay and Google Wallet. These payments are all recorded in the same Razorpay dashboard, so you don\u2019t have to check multiple platforms or reconcile different reports. Having everything in one place helps you review transactions quickly, track settlements easily and keep your export records organised.<\/span><\/p>\n<div style=\"background-color: #f5f9fc; padding: 32px 24px; border-radius: 12px; text-align: center; max-width: 720px; margin: 0 auto;\">\n<h2 style=\"color: #1a73e8; margin-bottom: 12px; font-size: 24px; font-weight: bold;\">Want to simplify and secure your global transactions? <b><\/b><a style=\"background-color: #1a73e8; color: #ffffff; font-weight: 600; padding: 12px 24px; border-radius: 8px; font-size: 16px; text-decoration: none; display: inline-block;\" href=\"https:\/\/razorpay.com\/international-payment-gateway-india\/?utm_source=blog&amp;utm_medium=referral&amp;utm_campaign=internationalpayments\"><em><strong>Razorpay\u2019s international payment solutions<\/strong><\/em><\/a><\/h2>\n<\/div>\n<h2><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding GST rules for service exports becomes much easier once you understand the core conditions and how they apply to your work with global clients. When you follow the legal definitions and treat eligible transactions as zero-rated supplies, you reduce compliance risks and keep your tax reporting accurate. Clear documentation and consistent processes also help you receive <a href=\"https:\/\/razorpay.com\/learn\/input-tax-credit-under-gst\/\">input tax credit<\/a> refunds on time, which supports healthier cash flow.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As your international business grows, using dependable financial tools can further streamline your cross-border payments and reduce day-to-day friction. With the right systems and compliance steps in place, exporting services becomes smoother and sets you up for long-term success in global markets.<\/span><\/p>\n<h2><b>FAQs<\/b><\/h2>\n<h3><b>1. Is GST applicable for the export of services?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No. Exported services are treated as zero-rated supplies, so GST isn\u2019t charged, and you can still claim input tax credit.<\/span><\/p>\n<h3><b>2. What is the limit for export services under GST?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">There\u2019s no monetary limit. Any service that meets the export conditions is treated as a zero-rated supply.<\/span><\/p>\n<h3><b>3. What defines export of services under GST Section 2(6) of IGST Act?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A service qualifies as an export when the supplier is in India, the recipient is outside India, the place of supply is outside India, payment is received in permitted foreign currency, and both parties are not establishments of the same entity.<\/span><\/p>\n<h3><b>4. Is a Letter of Undertaking (LUT) mandatory for export of services?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. An LUT is required if you want to <\/span><b>export services without paying IGST<\/b><span style=\"font-weight: 400;\"> and then claim a refund of input tax credit.<\/span><\/p>\n<h3><b>5. How do you determine the place of supply for export of services?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The place of supply is usually the location of the overseas recipient, except for services linked to property, events or on-site work, which follow the place where the service is performed.<\/span><\/p>\n<h3><b>6. What are the tax benefits of exporting services under GST?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You don\u2019t pay <\/span><b>GST on export<\/b><span style=\"font-weight: 400;\">, and you can claim a refund of input tax credit used to provide the service.<\/span><\/p>\n<h3><b>7. What types of documents are needed to claim a GST refund for exported services?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You typically need export invoices, proof of foreign exchange received (BRC\/FIRC), and a valid LUT if used.<\/span><br \/>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Is GST applicable for the export of services?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No. Export of services is treated as a zero rated supply under GST. GST is not charged, and exporters can claim input tax credit on related expenses.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is the limit for export services under GST?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"There is no monetary limit for exporting services under GST. 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However, services related to immovable property, events, or on site performance follow the place where the service is actually carried out.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What are the tax benefits of exporting services under GST?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Exporters do not pay GST on exported services and are eligible to claim a refund of the input tax credit used to provide those services.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What documents are needed to claim a GST refund for exported services?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"You typically need export invoices, proof of foreign exchange receipt such as BRC or FIRC, and a valid Letter of Undertaking if exports were made without payment of IGST.\"\n      }\n    }\n  ]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Expanding your services to global markets creates new opportunities, but it also brings GST responsibilities you must understand. Once you know how service exports work under GST, you can stay compliant, avoid unnecessary costs, and receive overseas payments on time. A clear GST process also makes your international business easier to run. You can claim<\/p>\n","protected":false},"author":86,"featured_media":25700,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1067],"tags":[],"class_list":{"0":"post-25119","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-cross-border"},"_links":{"self":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts\/25119","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/users\/86"}],"replies":[{"embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/comments?post=25119"}],"version-history":[{"count":3,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts\/25119\/revisions"}],"predecessor-version":[{"id":26382,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts\/25119\/revisions\/26382"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/media\/25700"}],"wp:attachment":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/media?parent=25119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/categories?post=25119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/tags?post=25119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}