Q: Can we do export without payment of IGST or we need to charge tax and then claim refund?
Answer : 2 routes available for zero rating of exports –
1. Pay IGST & take refund of IGST paid of exported goods or
2 . Export under bond/LUT without paying IGST and avail refund of accumulated credit as per the prescribed formula and procedure.
[ Reply as per Twitter Account of Govt of India for GST queries of Taxpayers ]