Do I charge GST to foreign clients?

In most cases, no. When an Indian designer, developer, consultant, writer or agency bills a client located abroad, the work is usually an "export of services". Exports are zero-rated under section 16 of the Integrated Goods and Services Tax (IGST) Act, so the invoice carries no GST if you follow the right procedure.¹

When does the service count as an export?

Section 2(6) of the IGST Act requires all five of these:¹

1. You (the supplier) are located in India.
2. Your client is located outside India.
3. The place of supply is outside India. For most remote services, section 13(2) makes it the client's location.¹
4. You are paid in convertible foreign exchange, or in Indian rupees where the Reserve Bank of India (RBI) permits.
5. You and the client are not merely two establishments of the same person, such as your own branch abroad.⁵

Watch for services with special place-of-supply rules, such as on-site work needing the client's physical presence, or work on goods the client sends you. These can keep the place of supply in India.¹

Agents and brokers used to be caught by a separate rule for "intermediary services". Since 30 March 2026, under section 157 of the Finance Act, 2026, they follow the normal recipient-location rule.³ See intermediary services under GST.

What do you actually do if you are registered?

Choose one of two routes:

• File a Letter of Undertaking (LUT) in FORM GST RFD-11 for the financial year, then invoice without tax.⁶ Most freelancers and agencies do this. See how to file an LUT.
• Charge IGST on the invoice, pay it, and claim a refund later.¹

Either way, the invoice needs the export endorsement required by rule 46 of the CGST Rules.² See the export invoice format.

What if a condition is not met?

The supply is then not an export. Typically that happens because the money never reached India in a permitted form, or because the place of supply was in India. GST may then be payable as on a domestic supply. If you filed an LUT and payment does not arrive within one year of the invoice date, or the period allowed under the Foreign Exchange Management Act (FEMA) including any RBI-permitted extension if that is later, rule 96A requires you to pay the tax with interest.⁶

If you are not registered under GST, you do not charge GST on any invoice, foreign or Indian. Exports still count towards your aggregate turnover under section 2(6) of the CGST Act, so read up on GST registration for exporters.⁴ For anything that does not fit neatly, check with a chartered accountant, or try the export of services checker.