Dear Mam,

GST on export to Nepal

I posted my questions but did not get any reply, thus I post again in good hope. GST on export to Nepal

1) In case of export of goods & services with payment of IGST, in my export invoice if my goods price is Rs 100 and IGST is Rs 18, so what is the amount I ask my buyer out side India to transfer? Rs 100 or Rs 118?

2) “From Notification No. FEMA 14/2000-RB, dated 3rd May 2000, it is clear that payment in rupees from account situated in any country is a manner of receipt of foreign exchange.” So, if I receive money in Rs against providing services in Nepal & Bhutan, why it wont qualify as export of services? If not, then in which currency I should ask them to transfer?

3) In case of export of services how I will get export manifest report for applying for refund?

Regards,
Navin Mishra