https://www.taxtmi.com/circulars?id=56073 Export supplies are zero rated, allowing exporters to either export under bond or Letter of Undertaking without paying integrated tax and claim refund of unutilized input tax credit, or pay integrated tax and claim refund via shipping bills treated as deemed refund applications subject to valid returns. Shipping bill formats are modified for IGST compliance. Self-sealing of containers replaces CBEC sealing for approved premises where exporters notify customs, obtain premises approval, use tamper proof electronic seals with embedded export and invoice data, and comply with risk based examination at ports; transitional implementation is effective 01.09.2017. en-us Thu, 20 Jul 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56073 Export supplies are zero rated, allowing exporters to either export under bond or Letter of Undertaking without paying integrated tax and claim refund of unutilized input tax credit, or pay integrated tax and claim refund via shipping bills treated as deemed refund applications subject to valid returns. Shipping bill formats are modified for IGST compliance. Self-sealing of containers replaces CBEC sealing for approved premises where exporters notify customs, obtain premises approval, use tamper proof electronic seals with embedded export and invoice data, and comply with risk based examination at ports; transitional implementation is effective 01.09.2017. Circulars Customs Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56073