Exports, SEZ and bills of supply
Choose the right supply type for exports and SEZ supplies, use your LUT, and issue bills of supply for exempt, nil-rated and composition supplies.
Supply types
| Supply type | Tax | Printed wording |
|---|---|---|
| Regular | CGST + SGST or IGST | — |
| Export with IGST | IGST | Supply meant for export on payment of IGST |
| Export under LUT | None | Supply meant for export under LUT without payment of IGST · LUT ARN |
| SEZ with IGST · under LUT | IGST · none | The SEZ wording |
| Deemed export | As applicable | — |
The supply type is suggested from the customer’s GST status; exports and SEZ supplies are inter-state. Overseas customers’ place of supply is Outside India (96).
Bills of supply
Use a bill of supply for exempt or nil-rated supplies — choose Bill of supply as the kind in the GST panel. It has no tax and its own series. In the composition scheme (Settings → GST), every invoice is a bill of supply with the wording “Composition taxable person, not eligible to collect tax on supplies”.
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