Browse 3 Gruv blog articles tagged Export Of Services. Coverage includes Tax Residency & Compliance. Practical guides, examples, and checklists for cross-border payments, tax, compliance, invoicing, and global operations.
Filing LUT is more straightforward when you lock the sequence before you log in. Set four items first: your tax route, the financial year, who can sign, and where proof will be stored. If any one of those is fuzzy, filing can slow down and invoice treatment can get risky.
**The zero-rated supply principle.** Under India's GST regime, the export of services is classified as a **"zero-rated supply."** That has two practical effects for your business:
Use this sequence before you draft an invoice. Classify the transaction under Section 12 or Section 13, identify the legal recipient, confirm your address-on-record evidence, then finalize GST treatment. That order reduces classification mistakes and gives you a position you can defend if the facts are later questioned.