How will Exports be treated under GST

How will Exports be treated under GST

Topic Name – How will Exports be treated under GST

Exports will be treated as zero rated supplies. No tax will be payable on exports of goods or services, however credit of input tax credit will be available and same will be available as refund to the exporters. The Exporter will have an option to either pay tax on the output and claim refund of IGST or export under Bond without payment of IGST and claim refund of Input Tax Credit (ITC).


Deemed Exports

The supply of goods or services to the following would be treated as exports under GST

  • Supply of goods by a registered person against Advance Authorisation
  • Supply made to an Export oriented undertaking (EOU) or Hardware Technology Park unit, Software Technology Park unit, Biotechnology Park unit
  • Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation
  • Supply of gold by a bank or Public Sector Undertaking against Advance Authorisation as per Customs law

Filing of returns under GST for the deemed export is to be done as per the general procedures provided for export under GST.










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Bihar Tax Consultant is among the best and experienced tax consultant in Bihar. Having the years of experience in handling corporate law matters rights from beginning. We provide our guidance on various issue of Company Law , GST Act , Income Tax Act and other corporate Area.

About Tabish Ahmad

Tabish Ahmad is an Advocate at Patna High Court works in the area of Corporate Law and Corporate Litigations. Tabish represented many clients in complex legal issues focusing on corporate compliance. As An Advocate it is the duty towards nations to make the citizen and businessmen aware about laws and compliances in order to comply as law abiding citizens.

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