GST Refund on Exports: LUT vs IGST Payment for IT, SaaS and Pharma 20 Oct 2026 Arpan Bohra and Co GST Comments Off on GST Refund on Exports: LUT vs IGST Payment for IT, SaaS and Pharma How GST refund on exports works under LUT or IGST payment: section 16 IGST Act, Rule 89(4), Rule 96 and 96A, with a SaaS example and litigation pointers.