GST is a destination based consumption tax which is levied on the consumption of goods and services. GST is charged only on the value addition at each stage. GST good exporter is not in position to utilize the GST paid in input as raw material, input etc which are used for export of goods shall apply for refund of GST paid by exporter. By taking GST refund exporter of goods can increased the structure of business.
Credit of input tax may be availed for making zero rated supplies, nothwithstanding that such supply may be an exempt supply of non- creditable goods and / or services.
Upon export of services and subsequent realization of the export proceeds, the taxpayers would be eligible to file a refund application by furnishing the required details in GST Portal. The applicable taxes paid on export shall be eligible for refund where a service exporter is not in position to utilize the GST paid in input services in that case exporter eligible to apply for refund of GST paid by exporter.