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<h1>Arunachal Pradesh Exporters Can Use Letter of Undertaking for Tax-Free Exports; Conditions and Eligibility Apply.</h1> The notification outlines conditions for registered persons in Arunachal Pradesh who wish to export goods or services without paying integrated tax by furnishing a Letter of Undertaking instead of a bond. Eligible exporters must not have been prosecuted for tax evasion exceeding 250 lakh rupees. The Letter of Undertaking must be on the exporter's letterhead and executed by an authorized individual. If the exporter fails to pay due taxes and interest within the specified period, the facility to export without tax payment will be withdrawn but may be restored upon payment. These provisions also apply to zero-rated supplies to Special Economic Zones.