What HSN code should I use for Web Development export to UK?

The correct HSN/SAC code for Web Development services is 998313. This code must be used on all export invoices to UK clients for GSTR-1 filing.

Do I need to charge GST to UK clients?

No, with a valid LUT (Letter of Undertaking), you can invoice UK clients at 0% GST. Without LUT, you must charge 18% IGST and claim a refund later.

What currency should I use on invoices for UK clients?

You should invoice UK clients in GBP (£). For GSTR-1 filing, convert to INR using the RBI reference rate on the invoice date.

Web Development Export to UK: Complete Compliance Guide

Web Development LUT Requirements for UK Clients

Last updated: 21 June 2026 • Applies to: FY 2026-27

Quick Summary

As a freelance Web Developer in India earning from UK clients, your invoices must comply with Indian GST export regulations. This guide covers everything you need to create legally compliant invoices that claim 0% GST under Letter of Undertaking (LUT).

What you'll learn:

• Mandatory invoice fields for UK exports
• HSN/SAC code for Web Development (998313)
• LUT reference requirements
• GSTR-1 filing instructions
• Common mistakes to avoid

What is LUT?

Letter of Undertaking (LUT) allows Web Developers to export services to UK at 0% GST without paying 18% IGST upfront.

Why LUT Matters

Without LUT:

• Charge 18% IGST
• Pay upfront to govt
• Wait 2-3 months for refund

With LUT:

• Invoice at 0% GST
• No upfront payment
• Instant cash flow

How to File LUT

Step 1: Login to GST Portal
Visit www.gst.gov.in and login
Step 2: Navigate to LUT
Services → User Services → Furnish LUT
Step 3: Fill Form RFD-11
Select "Annual LUT", fill details
Step 4: Upload Documents
Sample invoices, bank statement, ITR

LUT Renewal: LUT is valid for ONE financial year (April–March). Renew before March 31st every year!

HSN/SAC Code for Web Development

998313

Website development, web applications, e-commerce sites, CMS development

What this covers:

• E-commerce sites
• Landing pages
• Web applications
• CMS websites

Common deliverables:

• Source code
• Deployed website
• Documentation

Common Mistakes to Avoid

Wrong HSN Code

Always use 998313 for Web Development

Charging GST Despite LUT

Invoice at 0% GST when you have valid LUT

Skipping GSTR-1 Filing

File GSTR-1 monthly even for 0% GST exports

Ready to Create Your Invoice?

Choose the best approach for your workflow

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Basic DOCX and XLSX templates
Pre-formatted with placeholders
HSN code 998313 included
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Basic templates (manual editing required)

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Disclaimer: This guide is for informational purposes only. Consult a qualified CA for specific guidance.
Last reviewed: 21 June 2026