Circular No. 26/2017-Cus, dated 01.07.2017 provides export procedure and sealing of containerized cargo under GST. Para B of the Circular mentions sealing of containers. It is pertinent to note that the Circular makes reference to an “exporter” in the context of giving permission for self-sealing of containers Circular No. 26/2017-Cus, dated 01.07.2017 provides export procedure and sealing of containerized cargo under GST. Para B of the Circular mentions sealing of containers. It is pertinent to note that the Circular makes reference to an “exporter” in the context of giving permission for self-sealing of containers. The Circular does not specifically refer the manufacturer or merchant exporter.
can you please shade light on this topic?