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<h1>From 01.10.2023, Section 16(4) IGST bars IGST-paid exports of specified goods; LUT-only exports, shipping bill IGST refunds blocked</h1> Effective 01.10.2023, the tax authority has implemented Section 16(4) of the IGST Act to prohibit export of specified goods on payment of IGST; those goods listed in the notified table may be exported only under Letter of Undertaking (LUT). A backend system change now blocks IGST-refund route at the shipping-bill level: any shipping bill containing an invoice with a restricted item cannot be filed, including exports via post or courier, to prevent improper refund claims. Traders should note the restriction and report operational difficulties to the customs office.