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of <h1>Simplified Export Procedures for Containerized Cargo with GST: Self-Sealing, Refund Options & Risk-Based Inspections.</h1> The circular outlines the revised procedures for exporting containerized cargo in light of the GST implementation effective from July 1, 2017. It details two options for exporters to claim refunds on zero-rated supplies: exporting under bond or Letter of Undertaking without paying integrated tax, or paying the tax and claiming a refund. The procedure for self-sealing containers at factory premises is simplified, eliminating the need for CBEC officials' supervision, and allowing exporters to use tamper-proof electronic seals. The revised procedure is effective from September 1, 2017, with provisions for risk-based inspections at ports to ensure compliance.
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