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of <h1>Jharkhand GST Rules: Eligible Exporters Can Submit LUT Instead of Bond for Tax-Free Exports u/r 96A.</h1> The Government of Jharkhand, under the Jharkhand Goods and Services Tax Rules, 2017, allows certain registered persons to submit a Letter of Undertaking (LUT) instead of a bond for exporting goods or services without paying integrated tax. Eligible parties include status holders under the Foreign Trade Policy 2015-2020 and those with a minimum of 10% foreign inward remittances of at least one crore rupees in the previous financial year. They must not have been prosecuted for significant tax evasion. The LUT must be submitted in duplicate using FORM GST RFD-11 and signed by authorized individuals. The notification is effective from July 7, 2017.
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