Export procedure and sealing of containerized cargo-regarding

Self-sealing of export containers is authorized under GST with electronic seals and risk based customs verification.

Export under GST is zero rated, permitting exporters to either export under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit, or export on payment of integrated tax and claim refund of tax paid. Refunds under the bond/LUT route require electronic filing on the Common Portal after delivery of export manifest/report. Shipping bills with GST invoice details are deemed refund applications where returns are filed, with electronic exchange between GST and Customs systems to process refunds to the exporter's bank account.