Export container rules: zero-rated exports permit bond/LUT or IGST payment with refunds; self-sealing allowed with electronic seals. Export supplies are zero rated, allowing exporters to choose export under bond/LUT without payment of integrated tax and claim unutilized input tax credit, or to pay IGST and claim refund; refund claims under LUT are filed electronically after delivery of the export manifest, while payment-route refunds are processed via the shipping bill and electronic confirmation of export and filing of valid returns. Self-sealing of factory/warehouse-stuffed containers is permitted subject to prior approval, GST registration and return filing requirements, premises inspection, use of tamper-evident electronic seals declared in the shipping bill, and risk-based examination at port/ICD; procedure effective 01.09.2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export container rules: zero-rated exports permit bond/LUT or IGST payment with refunds; self-sealing allowed with electronic seals.
Export supplies are zero rated, allowing exporters to choose export under bond/LUT without payment of integrated tax and claim unutilized input tax credit, or to pay IGST and claim refund; refund claims under LUT are filed electronically after delivery of the export manifest, while payment-route refunds are processed via the shipping bill and electronic confirmation of export and filing of valid returns. Self-sealing of factory/warehouse-stuffed containers is permitted subject to prior approval, GST registration and return filing requirements, premises inspection, use of tamper-evident electronic seals declared in the shipping bill, and risk-based examination at port/ICD; procedure effective 01.09.2017.
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