Q. 736 We have GST registration almost in all states of India. We have filed the LUT with West Bengal GST registration with West Bengal address for exporting to Nepal in the month of Mar 2023 and got the LUT approved. Now we would like to export the goods to Dubai from Maharashtra. These goods are imported from China. Can this LUT (with West Bengal GST number) be used for exporting from Maharashtra State for such imported goods(Imported from China and as per the order of customs authority the same goods are re-exporting to Dubai. Please suggest whether we have to pay the IGST or without paying the IGST under LUT or pay the IGST and take the refund. Please suggest the correct method looking at the GSTR -1 and GSTR-3B.

Ans. You can use bill to ship to model for exporting goods from maharashtra. As you have LUT, then you may proceed exporting without payment of taxes. 

Q. 735 First time we are exporting to Dubai. We are having LUT filed for FY 2023-24. So my query is whether we can export to Dubai without charging the IGST in the invoice. how to show in the e-invoice and GSTR1 and whether e-way bill is required. if required what should be the category we have to choose and what should be the destination.

Ans. Yes, you can export without charging IGST. In the e-invoice, mention LUT no. and further show the details in GSTR-1. E-way bill is to be generated from dispatch to sea port. 

Q. 734 A company has purchased a motor vehicle for transportation of goods, company is involved in providing engineering services and sale of solar panels. can i claim ITC on the above purchase of motor vehicle. 

Ans. ITC on motor vehicles used for the transportation of goods is allowed assuming all other conditions are satisfied.