The five conditions in Section 2(6) of the IGST Act that a transaction must satisfy to qualify as export of services, why the establishment test defeats many claims, and how zero-rating works in practice.
Read Complete Guide →Three things called "export" under GST behave very differently. Where the goods go, who claims the refund, whether an LUT helps, and how to identify which one your transaction actually is.
The concessional 0.1% GST rate on supplies to a merchant exporter — every condition that must be met, the 90-day export deadline, what happens on failure, and how the supplier recovers accumulated credit.
How a high seas sale works, why it is neither a supply of goods nor of services under Schedule III, when IGST becomes payable and by whom, and the documentation trail customs expects.
Complete guide to GST works contract. Process, documents, penalties, latest amendments. Updated March 2026.
Complete guide to GST food. Process, documents, penalties, latest amendments. Updated March 2026.
Complete guide to GST education. Process, documents, penalties, latest amendments. Updated March 2026.
Complete guide to GST healthcare. Process, documents, penalties, latest amendments. Updated March 2026.
Complete guide to GST rent. Process, documents, penalties, latest amendments. Updated March 2026.
Complete guide to GST legal. Process, documents, penalties, latest amendments. Updated March 2026.
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