Why this template?

Exports of goods are zero-rated under GST, allowing businesses to either claim refund of ITC or export under bond/LUT without paying IGST. Imports attract IGST at the applicable rate plus basic customs duty. Advance Authorisation and EPCG licences have specific GST treatment.

Common HSN/SAC codes for Import / Export Business

Code	Description	GST Rate
9965	Export freight and logistics (ship/air)	0%
9985	Customs clearance and CHA services	18%
0901	Coffee exports (representative example)	0%
6006	Textile fabric export	0%
8471	Computer equipment import	18%

Sample line items

Export invoice (zero-rated)
Import duty + IGST on goods
Freight and insurance
CHA / customs agent fees
Bank charges (forex conversion)

Industry-specific notes

Export of goods: zero-rated — no GST on invoice; claim ITC refund or use LUT
Import of goods: IGST at applicable rate + BCD (Basic Customs Duty) on CIF value
Letter of Undertaking (LUT) must be filed annually for zero-rated export without IGST
SEZ supply: also zero-rated under GST
Advance Authorisation imports: exempt from IGST for specific raw materials