In exports, goods or services produced in the domestic country sold to persons residing in a foreign country. Governments encourage exports. Exports increase the foreign exchange reserves of the country. To make Indian products competitive in the international market, provisions of "zero-rated supply” introduced in GST for exports. By making exports zero-rated means that the entire export transaction is tax-free. This means there is no need to pay tax either on inward supply or outward supply. Not only that also there is no restriction in GST on claiming credit of taxes paid on input which used for providing such supply. However, if GST is required to be paid on the export of goods or services at any point in time then a refund of same can be claimed later or goods can be exported under bond/LUT without paying tax. Registration requirement for exporters under GST Export of goods or services is treated as inter-state supply in GST. Accordingly, GST registration is compulsory for the exporter of goods under section 24 of the CGST Act, 2017. However, an exporter of services is not required to register for GST if his annual turnover is less than the exemption limit of Rs 20 lakh. Documents required for registration 1. PAN card of exporter 2. Aadhaar card of exporter 3. Bank account documents 4. Business address proof i.e. rent agreement or property tax receipt/electricity bill 5. MOA, AOA, and certificate of incorporation in case of a company 6. Partnership deed in case of a firm Read more: https://www.taxgyata.com/ap/a-complete-guide-to-gst-on-exports/