Export procedures: zero-rated supplies permit LUT or tax-paid refund; approved exporters may use self-sealing e-seals. Export of goods and services are Zero Rated Supply allowing refund either under bond/LUT without payment of IGST or on payment with refund; refund claims depend on electronic filing of shipping bills with GST invoice details, export manifest delivery and valid GSTR-3 returns via the Common Portal. Sealing of containers shifts to a self-sealing regime for approved, GST-registered exporters using tamper-proof electronic seals declared in the shipping bill, subject to prior premises approval, transport-document compliance and risk-based examination; the new sealing procedure is effective from 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 procedures: zero-rated supplies permit LUT or tax-paid refund; approved exporters may use self-sealing e-seals.
Export of goods and services are Zero Rated Supply allowing refund either under bond/LUT without payment of IGST or on payment with refund; refund claims depend on electronic filing of shipping bills with GST invoice details, export manifest delivery and valid GSTR-3 returns via the Common Portal. Sealing of containers shifts to a self-sealing regime for approved, GST-registered exporters using tamper-proof electronic seals declared in the shipping bill, subject to prior premises approval, transport-document compliance and risk-based examination; the new sealing procedure is effective from 01.09.2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
