Subject: Export procedure and sealing of containerized cargo

Export procedure and container sealing permit self-sealing for GST-registered exporters under prescribed electronic seal and permission conditions from ports

Supplies for export are Zero Rated Supply, allowing exporters to either export under bond or a 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. Refund under LUT must be filed electronically through the common portal after delivery of the export manifest/export report with prescribed documents. Self-sealing at approved premises is permitted for GST-registered exporters upon inspection and permission, using tamper proof electronic seals whose unique numbers are declared in the Shipping Bill; consignments remain subject to risk based examination.