Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Simple meaningA form that lets exporters supply without paying IGST.
Relevant ActCGST Rules, 2017
Section / ruleRule 96A
Technical meaning
Letter of Undertaking in Form GST RFD-11 for zero-rated supply without payment of integrated tax.
Practical example
An exporter of software services files an LUT every financial year.
Related terms
- Zero-rated Supply
Official reference
CGST Rules, 2017, Rule 96A
Information published by ArthaKara Consulting Services is intended for general educational and informational purposes. It is based on the statutory provisions and official information referenced on the respective page as of its stated verification date. Laws, rules, notifications and regulatory interpretations may change. Readers should independently verify the applicable provisions and seek professional advice before taking action. ArthaKara is an independent professional information and consulting platform and is not a government website or government-endorsed portal.