E commerce export procedure: IEC holders may use foreign post offices to obtain zero rating for exports under prescribed postal bills. Exporters with valid IEC codes may export through Foreign Post Offices and obtain Zero rating of exports via IGST refunds or LUT; Customs Brokers may operate at FPOs. E commerce exports must be filed on the prescribed Postal Bill of Export (PBE) forms-PBE I for e commerce (allowing multiple shipments) and PBE II for non e commerce (single consignee). Manual processing at FPOs will be supplemented by ICAN data upload for GST. MEIS related e commerce continues under existing MEIS guidance using PBE I. Natural persons exporting for personal use need not file PBEs.
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Provisions expressly mentioned in the judgment/order text.
E commerce export procedure: IEC holders may use foreign post offices to obtain zero rating for exports under prescribed postal bills.
Exporters with valid IEC codes may export through Foreign Post Offices and obtain Zero rating of exports via IGST refunds or LUT; Customs Brokers may operate at FPOs. E commerce exports must be filed on the prescribed Postal Bill of Export (PBE) forms-PBE I for e commerce (allowing multiple shipments) and PBE II for non e commerce (single consignee). Manual processing at FPOs will be supplemented by ICAN data upload for GST. MEIS related e commerce continues under existing MEIS guidance using PBE I. Natural persons exporting for personal use need not file PBEs.
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