Export invoice under LUT
Sample: Kabir, 29, software developer in Pune. Clients in the USA, UK, Germany and India.
₹0 IGST on a ₹3.1 lakh export
An export invoice that carries your LUT, so no IGST is paid and nothing waits for a refund.
Tax invoiceNo. KB/26-27/01431 Oct 2026
FromKabir (Sample)Baner, Pune, Maharashtra
GSTIN 27XXXXX0000X1ZX (sample)
LUT AD27XXXXXXXXXXX (sample), valid FY 2026-27
Bill toKestrel Analytics LLC (Sample)Austin, Texas, United States
Place of supply: 96, outside India
USD at ₹87.6
| Item | SAC | Qty | Rate | Amount |
|---|---|---|---|---|
| Dashboard design and build, October 2026 | 998314 | 1 | $2,800 | $2,800 |
| Data pipeline maintenance, 14 hours | 998314 | 14 | $50 | $700 |
| IGST | ₹0 | |||
| Total | $3,500₹3,06,600 | |||
Supply meant for export under LUT without payment of integrated tax.