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of <h1>India Simplifies Export Procedures: Self-Sealing for Containerized Cargo Post-GST, Effective September 2017.</h1> The circular outlines revised procedures for exporting and sealing containerized cargo following the implementation of the Goods and Services Tax (GST) in India. Exporters can claim refunds on zero-rated supplies either by exporting under bond or Letter of Undertaking without paying integrated tax, or by paying the tax and claiming a refund. The procedure for container sealing has been simplified to allow self-sealing by exporters, provided they inform customs authorities and use electronic seals. This new procedure, effective from September 1, 2017, aims to facilitate smoother export operations and ensure compliance with GST regulations.
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