Export of Services GST: Rules and the Refund Process

Export of services under GST must meet specific conditions to qualify as zero-rated. Meeting them unlocks the service exporter’s refund.

Five conditions

Supplier in India, recipient abroad, place of supply outside India, payment in forex and not related parties.

Zero-rated benefit

Qualifying service exports can be made under LUT or with IGST. This is central to export of services GST and how the rule plays out in practice.

FIRC proof

Foreign exchange receipt evidences the export for refund.

GST support across Delhi NCR

Whether you need GST refund consultant in Faridabad, export refund services in Greater Noida and LUT filing help in Noida, our team works with businesses across the region. We combine local accessibility with pan-India GST expertise so your compliance is handled end to end.

Frequently asked

Why does export of services GST matter for my business?

Getting export of services GST right keeps your filings consistent and your GSTINs free of avoidable notices. When the position is unclear, a quick expert review is far cheaper than a later dispute.

Talk to a GST specialist

Have a specific question on this topic? Book a free consultation with KYRA GST — first response within 24 hours, and a written quote before any work begins. You can also explore our GST services.