Whether export through courier or speed post is eligible as export in GST? Pls. clarify and what documents needed to show to the department during assessment?

Reply:- Exports through Courier through Courier agency or through Foreign post office are eligible under GST. These exports under section 16 of the IGST Act, are zero rated supply and can be made on payment of IGST or without payment of IGST (in case of LUT/Bond). You need to show documents such as export invoice, shipping bill filed along with proof of export.