Export shipments may be zero rated; approved exporters may use self-sealing with electronic seals and GST-based refund procedures. Supplies for export are zero rated, allowing exporters to export under bond or LUT without integrated tax and claim refund of unutilized input tax credit, or to export on payment of integrated tax and claim refund; refunds under each option follow prescribed electronic procedures via the GST Common Portal and Customs, with shipping bills and export manifests triggering processing. Container stuffing and sealing have been simplified: self-sealing at approved premises is permitted subject to GST registration, prior premise approval following inspection, use of tamper-proof electronic seals with declared unique numbers, prescribed transport documents, and continued risk-based Customs examination and verification of e-seal integrity.
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 shipments may be zero rated; approved exporters may use self-sealing with electronic seals and GST-based refund procedures.
Supplies for export are zero rated, allowing exporters to export under bond or LUT without integrated tax and claim refund of unutilized input tax credit, or to export on payment of integrated tax and claim refund; refunds under each option follow prescribed electronic procedures via the GST Common Portal and Customs, with shipping bills and export manifests triggering processing. Container stuffing and sealing have been simplified: self-sealing at approved premises is permitted subject to GST registration, prior premise approval following inspection, use of tamper-proof electronic seals with declared unique numbers, prescribed transport documents, and continued risk-based Customs examination and verification of e-seal integrity.
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