<h1>Exporters Can Use LUT Instead of Bank Guarantees; Charitable Trusts Exempt from GST Registration Over Rs. 20 Lakhs.</h1> A notification allows exporters to replace bank guarantees with Letters of Undertaking (LUT) effective from October 4, 2017. Charitable trusts with donations over Rs. 20 lakhs and minimal scrap sales are not required to register for GST. Notifications 41/2017 and 42/2017 detail changes in tax rates for branded and non-branded food products. Job workers in different states can supply goods interstate under a delivery challan. Registration can be surrendered per Notification 05/2017. The place of supply for over-the-counter sales to unregistered parties is the supplier's location. Restaurants under the composition scheme must pay 5% GST on MRP items. Reverse charge does not apply to shop rent paid to unregistered dealers.