ꯄ꯭ꯔꯣꯐꯣꯔꯃꯥ › ꯑꯦꯛꯁꯄꯣꯔꯇꯀꯤ ꯄ꯭ꯔꯣꯐꯣꯔꯃꯥ

ꯑꯦꯛꯁꯄꯣꯔꯇꯀꯤ ꯄ꯭ꯔꯣꯐꯣꯔꯃꯥ ꯏꯟꯚꯣꯏꯁ

ꯃꯄꯥꯟ ꯂꯩꯕꯥꯛꯀꯤ ꯀꯁ꯭ꯇꯃꯔ ꯑꯃꯅ ꯁꯦꯜ ꯄꯤꯗ꯭ꯔꯤꯉꯩ ꯅꯠꯔꯒꯥ ꯂꯦꯇꯔ ꯑꯣꯐ ꯀ꯭ꯔꯦꯗꯤꯠ ꯍꯥꯡꯗꯣꯛꯇ꯭ꯔꯤꯉꯩꯗ ꯌꯥꯝꯅ ꯀꯌꯥꯗ ꯅꯍꯥꯛꯀꯤ ꯄ꯭ꯔꯣꯐꯣꯔꯃꯥ ꯏꯟꯚꯣꯏꯁ ꯃꯊꯧ ꯇꯥꯏ꯫ ꯃꯈꯣꯌꯒꯤ ꯕꯦꯡꯀꯅ ꯃꯁꯤ ꯆꯦꯛ ꯆꯦꯛ ꯄꯥꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯗꯤꯇꯦꯜ ꯑꯃ ꯃꯥꯡꯂꯕꯗꯤ ꯑꯣꯔꯗꯔ ꯑꯗꯨ ꯍꯞꯇꯥ ꯀꯌꯥ ꯊꯦꯡꯊꯕ ꯌꯥꯏ꯫

ꯆꯦꯀꯂꯤꯁ꯭ꯠ

• ꯑꯦꯛꯁꯄꯣꯔꯇꯔ ꯑꯃꯁꯨꯡ ꯀꯁ꯭ꯇꯃꯔ: ꯃꯄꯨꯡ ꯐꯥꯕ ꯃꯤꯡ ꯑꯃꯁꯨꯡ ꯑꯦꯗ꯭ꯔꯦꯁ, ꯅꯍꯥꯛꯀꯤ IEC (Import Export Code) ꯑꯃꯁꯨꯡ GSTIN, ꯀꯁ꯭ꯇꯃꯔꯒꯤ ꯂꯩꯕꯥꯛ꯫
• ꯄꯣꯠꯂꯝ: ꯃꯔꯣꯜ, HS ꯀꯣꯗ, ꯃꯁꯤꯡ, ꯌꯨꯅꯤꯠ ꯑꯃꯒꯤ ꯃꯃꯜ ꯑꯃꯁꯨꯡ ꯃꯄꯨꯡ꯫
• ꯀꯔꯦꯟꯁꯤ: ꯃꯃꯜ US ꯗꯣꯂꯔꯗ ꯅꯠꯔꯒꯥ ꯑꯇꯣꯞꯄ ꯀꯔꯦꯟꯁꯤ ꯑꯃꯗ ꯂꯩꯕꯔꯥ ꯃꯌꯦꯛ ꯁꯦꯡꯅ ꯍꯥꯌꯕꯤꯌꯨ꯫ (ꯃꯦꯀꯔ ꯑꯁꯤꯅ ꯁꯦꯜ ꯔꯨꯄꯤꯗ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯃꯄꯥꯟ ꯂꯩꯕꯥꯛꯀꯤ ꯀꯔꯦꯟꯁꯤꯒꯤ ꯑꯣꯐꯔꯗ ꯀꯔꯦꯟꯁꯤ ꯑꯃꯁꯨꯡ ꯔꯦꯠ ꯑꯗꯨ ꯅꯣꯇꯇ ꯏꯕꯤꯌꯨ꯫)
• Incoterms: EXW, FOB, CIF ꯑꯁꯤꯅꯆꯤꯡꯕ, ꯄꯣꯔꯇꯀꯤ ꯃꯤꯡꯒ ꯂꯣꯌꯅꯅ, ꯈꯨꯗꯝ ꯑꯣꯏꯅ “FOB Mundra”꯫
• ꯀꯟꯠꯔꯤ ꯑꯣꯐ ꯑꯣꯔꯤꯖꯤꯟ: ꯏꯟꯗꯤꯌꯥ꯫
• ꯄꯦꯀꯤꯡ ꯑꯃꯁꯨꯡ ꯑꯔꯨꯝꯕ: ꯀꯥꯔꯇꯟ ꯀꯌꯥ, ꯅꯦꯠ ꯑꯃꯁꯨꯡ ꯒ꯭ꯔꯣꯁ ꯋꯦꯠ꯫
• ꯄꯦꯃꯦꯟꯠ ꯇꯔꯝꯁ: ꯕꯦꯡꯛ ꯇ꯭ꯔꯥꯟꯁꯐꯔꯗꯒꯤ ꯑꯦꯗꯚꯥꯟꯁ, ꯂꯦꯇꯔ ꯑꯣꯐ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯦꯠ ꯁꯥꯏꯠ, ꯗꯣꯀꯨꯃꯦꯟꯠꯁ ꯑꯦꯒꯦꯟꯁ꯭ꯠ ꯄꯦꯃꯦꯟꯠ, ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯀꯤ ꯕꯦꯡꯛꯀꯤ SWIFT ꯀꯣꯗ꯫
• ꯗꯦꯂꯤꯚꯔꯤꯒꯤ ꯃꯇꯝ ꯑꯃꯁꯨꯡ ꯚꯦꯂꯤꯗꯤꯇꯤ꯫

ꯑꯦꯛꯁꯄꯣꯔꯇꯇ GST

ꯑꯦꯛꯁꯄꯣꯔꯠ ꯑꯁꯤ ꯖꯤꯔꯣ-ꯔꯦꯇꯦꯗꯅꯤ꯫ ꯅꯍꯥꯛꯅ IGST ꯄꯤꯗꯅ Letter of Undertaking (LUT) ꯒꯤ ꯃꯈꯥꯗ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯇꯧꯕ ꯌꯥꯏ, ꯅꯠꯔꯒꯥ IGST ꯄꯤꯗꯨꯅ ꯔꯤꯐꯟꯗ ꯑꯣꯏꯅ ꯍꯟꯅ ꯂꯧꯕ ꯌꯥꯏ꯫ ꯄ꯭ꯔꯣꯐꯣꯔꯃꯥ ꯑꯁꯤ ꯑꯣꯐꯔ ꯑꯃꯈꯛꯅꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯃꯁꯤꯗ ꯇꯦꯛꯁ ꯄꯤꯒꯗꯕ ꯂꯩꯇꯦ; ꯅꯍꯥꯛꯅ ꯃꯑꯣꯡ ꯑꯗꯨꯗ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯇꯧꯒꯗꯕ ꯑꯣꯏꯔꯕꯗꯤ ꯇꯔꯝꯁꯇ “Export under LUT, IGST not charged” ꯍꯥꯌꯅ ꯏꯕꯤꯌꯨ, ꯑꯃꯁꯨꯡ ꯂꯥꯏꯟꯁꯤꯡꯗ GST ꯔꯦꯠ 0% ꯊꯝꯕꯤꯌꯨ꯫

ꯇꯤꯞꯁ

• ꯄ꯭ꯔꯣꯐꯣꯔꯃꯥ ꯑꯁꯤ ꯃꯇꯨꯡꯒꯤ ꯀꯃꯔꯁꯤꯌꯜ ꯏꯟꯚꯣꯏꯁ ꯑꯃꯁꯨꯡ ꯄꯦꯀꯤꯡ ꯂꯤꯁ꯭ꯇꯀꯥ ꯆꯨꯝꯅ ꯃꯥꯟꯅꯍꯅꯕꯤꯌꯨ꯫
• ꯀꯁ꯭ꯇꯃꯔꯒꯤ ꯂꯩꯕꯥꯛꯇ ꯃꯊꯧ ꯇꯥꯔꯕꯗꯤ ꯃꯈꯣꯌꯒꯤ ꯏꯝꯄꯣꯔꯠ ꯂꯥꯏꯁꯦꯟꯁ ꯅꯠꯔꯒꯥ ꯄꯔꯃꯤꯠ ꯅꯝꯕꯔ ꯍꯪꯕꯤꯌꯨ, ꯑꯃꯁꯨꯡ ꯅꯣꯇꯇ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ꯫
• ꯂꯦꯇꯔ ꯑꯣꯐ ꯀ꯭ꯔꯦꯗꯤꯠꯀꯤꯗꯃꯛ, LC ꯒꯤ ꯋꯥꯍꯩ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ ꯄ꯭ꯔꯣꯐꯣꯔꯃꯥꯒ ꯃꯥꯟꯅꯕꯔꯥ ꯕꯦꯡꯀꯅ ꯆꯦꯛ ꯇꯧꯒꯅꯤ: LC ꯍꯥꯡꯗꯣꯛꯇ꯭ꯔꯤꯉꯩꯗ ꯄ꯭ꯔꯣꯐꯣꯔꯃꯥ ꯊꯥꯕꯤꯌꯨ꯫