HSN wise summary in case of export of services

HSN wise summary in case of export of services

For freelancers and businesses providing services, the normal GST rate is 18%. But in case of Export of Services under LUT, without payment of taxes, the tax they would pay is 0. So in the HSN wise summary details where it asks for HSN/SAC code as well as Rate, what should he/she mention in Rate column for the sales done through export of services? 0% or 18%?

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