Exports of goods and services are generally GST-free. If you're registered for GST, this means: You don't include GST in the price of your exports. You can still claim credits for the GST included in the price of purchases you use to make your exported goods and services.

Is GST applicable on exports?

The export of goods or services is considered as a zero-rated supply. GST will not be levied on export of any kind of goods or services. ... An export manifest or report has to be filed under the Customs Act prior to filing an application for refund.

Is GST mandatory for export?

Exports being inter-State supply, you would be required to obtain GST registration. The manufacturer would be supply- ing you the goods on the payment of IGST or CGST and SGST/ UTGST as applicable.