Do I need to take a letter of undertaking (LUT) before the export of a service, or after the export of a service outside India?

Letter of undertaking is beneficial for Indian exporters of goods or service. The export is required to file the letter of undertaking (LUT) prior to undertaking exports. Filing LUT saves you from lengthy and complex process of TAX payment and refund applications.

Any GST holder who is providing / exporting service outside the India will need to file Letter of Undertaking (LUT) before the export of service.

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