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First check whether the service qualifies as an export at all. Under Indian GST, services supplied by an Indian company to its own unincorporated overseas branch or representative office generally do not meet the export-of-services definition. A refund route such as an LUT does not fix that eligibility problem. Establish who the supplier and recipient are, and whether they are separate legal persons, before preparing an export refund claim.
1. Identify the supplier and recipient
Start with the legal parties, not the invoice address or the fact that money came from overseas. Compare the contract, invoice, accounting records and GST registration with the documents that establish the overseas operation’s legal status.
- Identify the Indian entity that supplied the service.
- Identify the recipient in legal and operational terms. A foreign address or local registration does not, by itself, establish that an overseas office is a separate person.
- Determine whether the overseas operation is a branch, agency or representative office of the Indian company, or a separately incorporated company or other legal person.
Section 8 of the Integrated Goods and Services Tax Act, 2017 treats a person carrying on business through a branch, agency or representative office in a territory as having an establishment there. It also treats establishments in India and outside India as distinct persons for purposes of the Act. CBIC’s clarification, reproduced in GST Council material, says that a supply by an Indian company to its own overseas branch or representative office that is not incorporated under host-country law cannot be treated as an export of services.
If the overseas operation is the Indian company’s own unincorporated branch
Do not claim export treatment simply because the work was performed abroad, the invoice shows a foreign address, or payment was received from overseas. The distinct-establishment condition is a central part of the export test.
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If the overseas recipient is separately incorporated
Do not automatically apply the branch conclusion to a separate foreign company. Verify the actual contracting and recipient entities, the service supplied, place of supply, payment and all other export conditions. The cited official clarification addresses specific structures; it does not settle every cross-border contract or corporate arrangement.
2. Test all five export-of-services conditions
Under section 2(6) of the IGST Act, a service is an export of services only when all five conditions are met:
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- The supplier of service is located in India.
- The recipient of service is located outside India.
- The place of supply is outside India.
- Payment is received in convertible foreign exchange, or in Indian rupees where permitted by the Reserve Bank of India.
- The supplier and recipient are not merely establishments of a distinct person. The Act’s wording for this condition is: “the supplier of service and the recipient of service are not merely establishments of a distinct person.”
Keep evidence for each condition. Receiving foreign currency does not, on its own, make a service an export; nor does a place of supply outside India cure a failure of the distinct-establishment condition.
3. Separate export eligibility from the tax treatment of a failed test
If a supply to an own overseas branch fails the export test, do not describe it as a zero-rated export eligible for an export refund. That conclusion does not, by itself, mean there is no supply for GST purposes. Schedule I to the Central Goods and Services Tax Act includes supplies between distinct persons in the course or furtherance of business even when made without consideration.
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Whether GST is payable, and how any supply should be valued, require a separate assessment of the facts and current law. Do not use an export-refund checklist as a substitute for that analysis.
4. Choose a refund route only after establishing zero-rated eligibility
For a registered person making a qualifying zero-rated supply, the IGST Act describes two routes, subject to the Act and applicable rules:
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| Route | IGST paid upfront? | Refund sought | Practical consideration |
|---|---|---|---|
| Supply under bond or Letter of Undertaking (LUT) | No | Eligible unutilized input tax credit (ITC) | Requires the applicable LUT or bond process and a refund computation under the rules. |
| Supply on payment of IGST | Yes | IGST paid on the supply | Requires payment first and a refund claim subject to the Act and rules. |
Neither route is universally better. The cash-flow effect, available eligible ITC, applicable requirements and claim evidence can differ by business and tax period. Check current notifications, rules and portal requirements for the period involved; do not rely on historical LUT eligibility conditions reproduced in older FAQs as current requirements.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.5. Prepare the refund application and supporting file
The refund rules provide for electronic filing of FORM GST RFD-01 in the general case. For a refund on account of export of services, the rules specify a statement with invoice numbers and dates and relevant Bank Realisation Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC), as applicable.
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Claim-preparation checklist
- Export or service invoices, reconciled to the relevant returns.
- The contract and statement of work, together with records showing what service was supplied and to which legal person.
- Documents establishing the identities and locations of the supplier and recipient, including incorporation or branch documents relevant to the distinct-establishment test.
- Remittance evidence reconciled to invoices; confirm which BRC, FIRC or other permitted evidence applies to the payment route.
- LUT or bond evidence for a without-payment claim, where required by the current rules.
- ITC ledger, supporting input and input-service invoices, refund computation and period reconciliation.
- Relevant filed returns and portal acknowledgements.
This is a practical preparation list, not a claim that every item is a required RFD-01 attachment in every case. The formal evidence depends on the refund category and applicable rules. CBIC Instruction No. 03/2022-GST directs officers to verify relevant remittance evidence and the refund computation.
6. Check the service-turnover calculation for an LUT or bond claim
For zero-rated supplies made without payment of tax under bond or LUT, Rule 89 provides a refund formula involving zero-rated turnover, Net ITC and adjusted total turnover. For services, the rule-defined turnover measure is not necessarily the same as simply adding invoice values for the claim period. It accounts for:
- payments received during the relevant period;
- qualifying completed services paid for in advance in an earlier period; and
- advances received for services not completed during the relevant period, which are deducted in the calculation.
Check the service completion and payment dates against the claim period. Confirm the current formula, eligible Net ITC and any applicable restrictions under the rules before filing.
Before filing: final eligibility checks
- Have you established whether the overseas counterparty is the same person’s branch or a separate legal person?
- Can you substantiate each of the five export-of-services conditions?
- If the export test fails, have you separately assessed whether a supply exists and its tax and valuation treatment?
- If export eligibility is established, have you selected the applicable refund route and reconciled the evidence and calculation to the relevant period?
GST rules, notifications, RBI permissions and portal requirements can change. Verify the provisions applicable to the transaction and tax period before claiming a refund.
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