ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ › ꯍꯦꯜꯞ › ꯁꯤꯖꯤꯟꯅꯕ
ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯕꯒꯤ ꯃꯑꯣꯡ
ꯑꯦꯛꯁꯄꯣꯔꯠ ꯑꯃꯁꯨꯡ SEZ ꯌꯨꯅꯤꯇꯁꯤꯡꯗ ꯁꯞꯂꯥꯏꯁꯤꯡ zero-rated ꯅꯤ: ꯅꯍꯥꯛꯅ IGST ꯄꯤꯗꯨꯅ ꯔꯤꯐꯟꯗ ꯂꯧꯏ, ꯅꯠꯇ꯭ꯔꯒ Letter of Undertaking (LUT) ꯒꯤ ꯃꯈꯥꯗ IGST ꯌꯥꯎꯗꯅ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯇꯧꯏ꯫ ꯏꯟꯚꯣꯏꯁꯅ ꯀꯔꯤꯅꯣ ꯍꯥꯌꯒꯗꯕꯅꯤ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯅꯍꯥꯛꯀꯤ ꯕꯤꯖꯅꯦꯁꯀꯤ ꯏꯅꯐꯣꯔꯃꯦꯁꯟ꯫ GSTIN, ꯑꯦꯗ꯭ꯔꯦꯁ, ꯁꯍꯔ / ꯈꯨꯡꯒꯪ ꯑꯃꯁꯨꯡ PIN꯫
- ꯃꯈꯜ ꯈꯟꯕꯤꯌꯨ꯫ IGST ꯄꯤꯗꯨꯅ ꯑꯦꯛꯁꯄꯣꯔꯠ, LUT ꯅꯠꯇ꯭ꯔꯒ bond ꯒꯤ ꯃꯈꯥꯗ ꯑꯦꯛꯁꯄꯣꯔꯠ (IGST ꯌꯥꯎꯗꯅ), ꯅꯠꯇ꯭ꯔꯒ SEZ ꯒꯤꯗꯃꯛ ꯑꯗꯨꯃꯛ ꯑꯅꯤ꯫
- ꯂꯩꯕ ꯃꯤ ꯑꯃꯁꯨꯡ ꯗꯦꯂꯤꯚꯔꯤ ꯑꯦꯗ꯭ꯔꯦꯁ꯫ ꯃꯄꯥꯟ ꯂꯩꯕꯥꯛꯀꯤ ꯂꯩꯕ ꯃꯤꯒꯤ ꯃꯃꯤꯡ ꯑꯃꯁꯨꯡ ꯑꯦꯗ꯭ꯔꯦꯁ (ꯅꯠꯇ꯭ꯔꯒ GSTIN ꯒ ꯂꯣꯌꯅꯅ SEZ ꯌꯨꯅꯤꯠ)꯫
- ꯔꯨꯄꯤꯗ ꯑꯥꯏꯇꯦꯃꯁꯤꯡ꯫ HSN/SAC, ꯃꯁꯤꯡ, ₹ ꯗ ꯔꯦꯠ, IGST ꯔꯦꯠ (LUT ꯒꯤ ꯃꯈꯥꯗ 0%)꯫
- ꯑꯦꯛꯁꯄꯣꯔꯠꯀꯤ ꯏꯅꯐꯣꯔꯃꯦꯁꯟ꯫ ꯀꯔꯦꯟꯁꯤ ꯑꯃꯁꯨꯡ ꯑꯦꯛꯁꯆꯦꯟꯖ ꯔꯦꯠ, ꯆꯠꯀꯗꯕ ꯂꯩꯕꯥꯛ, ꯄꯣꯔꯠ ꯀꯣꯗ, ꯁꯤꯄꯤꯡ ꯕꯤꯜ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯇꯥꯡ, LUT ꯔꯦꯐꯔꯦꯟꯁ꯫
- ꯁꯦꯚ ꯇꯧꯕꯤꯌꯨ, ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕꯤꯌꯨ ꯅꯠꯇ꯭ꯔꯒ ꯁꯦꯌꯔ ꯇꯧꯕꯤꯌꯨ꯫ ꯃꯁꯤꯅ Rule 46 ꯒꯤ endorsement ꯑꯃꯁꯨꯡ ꯐꯣꯔꯦꯟ ꯀꯔꯦꯟꯁꯤꯗ ꯚꯦꯜꯌꯨ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯏ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
LUT ꯒꯤ ꯃꯈꯥꯗ Dubai ꯗ USD 5,000 ꯒꯤ ꯄꯣꯠꯂꯝ ₹84.20 ꯗ = ₹4,21,000: IGST 0%, "Supply meant for export under LUT without payment of IGST", LUT ARN AD030426…
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
IGST Act ꯒꯤ Section 16 (zero-rated supply); LUT ꯒꯤꯗꯃꯛ Rule 96A (ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯆꯍꯤ ꯈꯨꯗꯤꯡ ꯄꯣꯔꯇꯦꯂꯗ ꯑꯅꯧꯕ LUT ꯐꯥꯏꯜ ꯇꯧꯕꯤꯌꯨ, Form GST RFD-11)꯫ ꯏꯟꯚꯣꯏꯁꯇ Rule 46 ꯒꯤ ꯃꯈꯥꯗ endorsement ꯌꯥꯎꯒꯗꯕꯅꯤ꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯑꯦꯛꯁꯄꯣꯔꯠ ꯑꯃꯗ CGST + SGST ꯂꯧꯕ꯫ ꯑꯦꯛꯁꯄꯣꯔꯇꯁꯤꯡ inter-state ꯁꯞꯂꯥꯏꯅꯤ: IGST ꯅꯠꯇ꯭ꯔꯒ LUT ꯈꯛꯇ꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ