Home/Learn/GST Glossary/Letter of Undertaking (LUT)Back to glossary A–ZLetter LLetter of Undertaking (LUT)Document allowing exporters to export without paying IGST on supplies.Related termsLate FeeAdditional Place of BusinessAdvance RulingAggregate TurnoverApplication Reference Number (ARN)AssessmentBill of SupplyBusiness VerticalFull GST glossaryFree GST tools