GST Registration for Import & Export Businesses
Import/export businesses deal with GST differently from domestic traders. Exports are treated as 'zero-rated supplies' — you can export under a Letter of Undertaking (LUT) without charging GST and claim a refund of accumulated input tax credit, or pay IGST upfront and claim it back. Imports attract IGST at customs, generally available as ITC.
LUT for exports
Filing a Letter of Undertaking annually lets you export goods/services without paying GST upfront, improving cash flow significantly.
IGST on imports
Import of goods attracts IGST at the point of customs clearance, in addition to basic customs duty — this IGST is generally available as ITC.
Refund claims
Exporters can claim GST refunds on accumulated ITC or IGST paid on exports — a process we help structure correctly to avoid processing delays.
Frequently Asked Questions
Exports of goods and services are treated as 'zero-rated' supplies under GST — you can either export under a Letter of Undertaking (LUT) without paying GST and claim a refund of accumulated ITC, or pay IGST on export and claim a refund of the tax paid. Imports attract IGST at the point of customs clearance, which can usually be claimed as ITC.
Related Reading
For the full GST registration walkthrough — eligibility, documents, fees, and penalties — see our main GST Registration guide.
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