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<h1>Tamil Nadu Tax Dept. Explains Exporters' Process for Bond or LUT Submission Under IGST Act, 2017 for Tax-Free Exports.</h1> The circular issued by the Tamil Nadu Commercial Taxes Department outlines the procedure for exporters to submit a Bond or Letter of Undertaking (LUT) for exporting goods and services without paying Integrated Tax under the IGST Act, 2017. Exporters can either supply goods or services under bond/LUT without tax and claim a refund of unutilized input tax credit or pay the tax and claim a refund. The jurisdictional Assistant Commissioners will accept these documents, with specific guidelines for different assessment circles. Eligibility for submitting an LUT instead of a bond is detailed, and the circular emphasizes compliance with the prescribed procedures.