As per Rules framed every Service Export Unit would have to register under GST.
1. Export would be treated as Inter State transaction.
2. And,for Inter State transactions one is required to register under GST.
3. No Benefit of Basic Threshold Limit is applicable in case of Inter State transactions.
4.Previously Service Exports were exempted but in GST Regime it has been classified as Zero Rated.
5.Service exporter would have to file GST Returns and the GST paid on Inputs may be claimed subject to the conditions laid down for refund in such matters.
