GST Refund For Tax Paid By Service Exporter is defined under Model GST Law as refund of tax on goods / services exported out of India or on inputs or input services used in the goods / or services which are exported out of India, or refund of tax on supply of goods regarded as “deemed Exports’ or refund of unutilized input tax credit. In simple terms where a service exporter is not in position to utilize the GST paid in input services such as office Rent, Audit Fees, Manpower supply services , professional services etc. which are used for providing export of services in that case exporter eligible to apply for refund of GST paid by exporter. By taking GST refund by service export its working capital increases.