Tax refund
LUT
Letter of Undertaking for zero-rated exports under GST
Export goods without paying IGST by filing an LUT in Form GST RFD-11 once a year.
Current status
In force under rule 96A of the CGST Rules, 2017. Valid for one financial year at a time.
gst.gov.in ↗What you get
No IGST outgo on exports, so cash is not blocked. You can claim a refund of accumulated input tax credit.
Who can use it
Any GST-registered exporter, except a person prosecuted for tax evasion above the limit set in the CBIC notification.
How to claim it
- On gst.gov.in go to Services → User Services → Furnish Letter of Undertaking.
- Choose the financial year, fill in two witnesses, sign with DSC or EVC and submit.
- Mention the LUT on every export invoice.
Watch out for
- Goods must be exported within three months of the invoice, and payment received within the RBI time limit, or IGST is payable with interest (rule 96A, CGST Rules).
- The LUT lapses every 31 March — file a new one for each year.
Products it applies to
Free, with conditionsFarm produceBasmati riceIndia’s top agri export by value. Free to export, but every contract must be registered with APEDA first.HS1006.30Exports 2025-26US$ 5.67 bn ↓4.6%
Free, with conditionsFarm produceNon-basmati riceHigh-volume staple sold mainly to Africa and Bangladesh. Export reopened in 2024–25, but contracts must now be registered with APEDA.HS1006.30Exports 2025-26US$ 5.86 bn ↓10.2%
Free to exportFarm produceSpicesWhole, ground and blended spices. Spices Board registration (CRES) is compulsory; residue and ethylene oxide tests keep buyers.HS0904–0910Exports 2025-26US$ 3.12 bn ↓5.1%
Free to exportFarm produceChilliIndia’s largest spice export by volume. Dried red chilli goes to China, Thailand and Bangladesh; aflatoxin is the key test.HS0904.21Exports 2025-26US$ 1.1 bn ↓12.9%
More schemes
All schemes →- Tax refundRoDTEPRemission of Duties and Taxes on Exported ProductsRefunds hidden taxes (fuel, electricity duty, mandi tax, stamp duty and the like) that are not refunded any other way, as a percentage of FOB value.Read →
- Tax refundRoSCTLRebate of State and Central Taxes and LeviesThe RoDTEP-like rebate for apparel, garments and made-ups (HS Chapters 61, 62 and 63). These items get RoSCTL instead of RoDTEP.Read →
- Tax refundDrawbackDuty Drawback (All Industry Rates)Returns the customs duty paid on imported inputs used in your export product, at a fixed All Industry Rate per HS heading — paid straight into your bank account.Read →