LUT and bond acceptance for zero-IGST exports must be made before the jurisdictional GST authority, not Customs. LUT/Bond execution for exports without payment of IGST must be executed before the jurisdictional GST authorities: Rule 96A and Circular No. 8/8/2017-GST provide that the Commissioner having jurisdiction over the exporter's principal place of business shall accept the LUT or bond, and exporters may furnish it to either the Central or State tax authority until administrative allocation is implemented.
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.
LUT and bond acceptance for zero-IGST exports must be made before the jurisdictional GST authority, not Customs.
LUT/Bond execution for exports without payment of IGST must be executed before the jurisdictional GST authorities: Rule 96A and Circular No. 8/8/2017-GST provide that the Commissioner having jurisdiction over the exporter's principal place of business shall accept the LUT or bond, and exporters may furnish it to either the Central or State tax authority until administrative allocation is implemented.
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