Self-sealing of export containers under GST enables electronic seals and risk based customs inspection for export compliance. Exports are zero rated supplies allowing refund either under bond/Letter of Undertaking for unutilized input tax credit or on payment of integrated tax with refund; refund under LUT requires electronic application after export manifest delivery, while payment-route refunds are processed by treating the shipping bill with GST invoice details as the refund application once export is confirmed and valid returns filed. Shipping bills were revised for IGST and a trust based self-sealing regime replaces CBEC sealing, subject to GST registration (with exceptions), prior notice, on site inspection and approval, use of tamper proof electronic seals with declared identifiers, and risk based examination at ports.