Can I claim a GST refund on a laptop or camera I bought for export work?
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Short answer
Not as a refund of unutilised credit on exports, under the rule as it stands. Rule 89(4) of the CGST Rules calculates that refund from "Net ITC", defined as input tax credit availed on inputs and input services during the period, so GST paid on capital goods such as a laptop, camera or editing workstation is not part of the formula.1 The refund is available only to a registered person exporting under a Letter of Undertaking (LUT).12
A video editor buys an editing workstation, a photographer a new camera body, and a developer a laptop for client work abroad. Each paid GST on the purchase and wonders whether exporting lets them get it back.
How does the export refund work?
The export refund works through section 16(3) of the IGST Act. A registered person making zero-rated supplies under a bond or Letter of Undertaking (LUT) can claim a refund of unutilised input tax credit (ITC) under section 54 of the CGST Act.23 Rule 89(4) of the CGST Rules sets the formula:1
Refund amount = (Turnover of zero-rated supply of services × Net ITC) ÷ Adjusted Total Turnover
Why is a laptop or camera left out?
A laptop or camera is a capital good, and the formula leaves capital goods out. Rule 89(4) defines Net ITC as "input tax credit availed on inputs and input services during the relevant period".1 Equipment that you use over several years is a capital good, not an input or input service, so its GST is not part of Net ITC.1
That is a limit on the refund formula, not a statement that the credit disappears. How you can use credit on capital goods, for example against GST on Indian invoices, is a separate question for your chartered accountant (CA).
What can a registered exporter claim back?
A registered exporter under an LUT can claim back a share of ITC on inputs and input services. Typical examples for service exporters:1
- Indian software and cloud subscriptions billed with GST
- Co-working desk or studio rent
- Fees to Indian subcontractors, editors or accountants who charge GST
- Internet and phone bills in the business name
The refund is proportional. If part of your turnover is domestic, only the export share of Net ITC is refunded.1 The ITC refund guide works through the formula, and the GST refund guide covers the filing; check both for changes to rule 89(4) announced for later years.
Is it worth registering just to recover equipment GST?
Usually not, if equipment is your main cost. Registration brings returns every period, and the export refund would not include the equipment GST under the current rule.1 It can be worth it if your recurring Indian input costs are significant. See GST registration for freelancers for that trade-off.
How did we verify this?
We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.
Frequently asked questions
What costs do count in the export refund formula?+
Input tax credit on inputs and input services, such as Indian software subscriptions, co-working rent, professional fees and internet charges, as rule 89(4) defines Net ITC.1
Is the refund based on invoices raised or payments received?+
For services, rule 89(4) measures zero-rated turnover by payments received during the period, adjusted for advances, so an unpaid invoice does not count yet.1
Is there a minimum refund amount?+
Yes. Section 54(14) of the CGST Act says no refund is paid if the amount is less than ₹1,000.3
I am not registered. Can I claim GST back on my equipment?+
No. Input tax credit and its refund are available only to registered persons, and the LUT route in section 16(3) is for registered persons.2
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
How is the refund of unutilised ITC calculated for export of services?
How exporters of services under an LUT calculate the refund of unutilised input tax credit under rule 89(4): each term defined, a worked example, and 2026-27 changes.
GSTHow do you claim a GST refund on export of services?
The two GST refunds open to service exporters, the two-year deadline, documents, the RFD-01 steps and processing times, including rule changes from 1 November 2026.
GSTDo freelancers with foreign clients need GST registration?
An individual freelancer billing foreign clients must register for GST only above ₹20 lakh aggregate turnover. How to count it, and when registering early makes sense.
GSTHow do you file an LUT for export of services on the GST portal?
Step-by-step guide to filing a Letter of Undertaking in FORM GST RFD-11 for export of services: eligibility, validity, late filing and the ARN on invoices.