Air freight agent giving services of freight forewarding to entity located at SEZ area.
He is not doing any export of services.
How to claim refund of input GST.
You can apply for LUT online on GST website.
After applying for LUT, you can supply services without charging IGST.
You can claim refund on input tax available by filing RFD-11 application online on GST and then take print of application and apply offline to your respective GST jurisdictional officer.
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