Exports are treated as an interstate movement of goods & hence attract IGST.
- IGST paid: If you pay IGST on exports you can claim the refund on this Integrated GST paid, by filing a Shipping Bill (Deemed Refund Application) & other supporting documents.
- IGST not paid: If the export of goods takes place without the payment of the Integrated GST & using LUT, through Form GST RFD-11, then the Exporter can claim a refund of the unutilized & eligible ITC.