Is Exports of software services draw in GST?

Is Exports of software services attracting GST


Exports and supplies to SEZ units and SEZ developers are zero-rated in GST. Zero-rating effectively means that no tax is payable on exports but the exporter/supplier is entitled to the input tax credit on inputs/input services used in relation to exports.

 The exporters have two choices for zero rating, which are as per the following:

1. To pay integrated tax on supplies meant to be exported and get refund of tax so paid after the supply is exported.

2. To make export supplies under a bond or letter of undertaking and claim refund of taxes suffered on inputs and input services in relation to such exports.

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