Hope you are doing well !
It will be considered as a zero-rated supply i.e export of services. GST will not be levied on export of any kind of goods or services.
In case the turnover/income of exporting services, exceeds 20 lakhs, you will be compulsorily required to take registration under GST even if exports are zero-rated under GST.
The Exporter will have an option to either pay tax on the output and claim refund of IGST or export under Bond without payment of IGST and claim refund of Input Tax Credit (ITC).
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