Export procedure and container self-sealing under GST: e-seals, approval for premises, and risk-based customs checks. Exports are zero rated under IGST, allowing exporters to supply under bond/Letter of Undertaking to claim refund of unutilised input tax credit or to pay IGST and claim refund of tax paid; refund filing is electronic via the common portal after export manifest delivery, and shipping bills with GST invoices serve as deemed refund applications when returns are filed. Self-sealing of containers at approved premises replaces routine customs sealing subject to prior notification, premises inspection, nationwide permission, use of tamper-evident electronic seals declared in the shipping bill, and continued risk-based examination at ports; the new procedures take effect 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 procedure and container self-sealing under GST: e-seals, approval for premises, and risk-based customs checks.
Exports are zero rated under IGST, allowing exporters to supply under bond/Letter of Undertaking to claim refund of unutilised input tax credit or to pay IGST and claim refund of tax paid; refund filing is electronic via the common portal after export manifest delivery, and shipping bills with GST invoices serve as deemed refund applications when returns are filed. Self-sealing of containers at approved premises replaces routine customs sealing subject to prior notification, premises inspection, nationwide permission, use of tamper-evident electronic seals declared in the shipping bill, and continued risk-based examination at ports; the new procedures take effect 01.09.2017.
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