invoice, Central Excise

[Akhilesh Chhaparwal]

dear sir,

for export under LUT the excise duty add in invoice or not?

Posts / Replies

[sanjeev jadhav]

Dear Akhilesh, duty is totally exempted for export. While preparing tax invoice under LUT do not add duty in tax invoice. Show duty nil by putting remark on tax invoice that "Export under undertaking UT-1 serial No. ............ dated .................. accepted by the Asst./Deputy Commissioner of Central Excise vide F.No. .................................. and LUT is valid upto.............".

But on A.R.E.-1 you have to show only duty amount for calculation purpose, but do not debit the duty amount.