https://www.taxtmi.com/circulars?id=56087 Exports are zero rated, allowing export under bond or Letter of Undertaking without IGST and claim of unutilized input tax credit, or export on payment of IGST with refund via the shipping bill mechanism. Shipping bill formats are revised for GST compliance. Self-sealing replaces CBEC sealing subject to premises notification, GST registration and filing, premises inspection and approval, use of tamper proof electronic seals with unique IDs declared in the shipping bill, and risk based examination at ports; procedure effective 01.09.2017. en-us Wed, 05 Jul 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56087 Exports are zero rated, allowing export under bond or Letter of Undertaking without IGST and claim of unutilized input tax credit, or export on payment of IGST with refund via the shipping bill mechanism. Shipping bill formats are revised for GST compliance. Self-sealing replaces CBEC sealing subject to premises notification, GST registration and filing, premises inspection and approval, use of tamper proof electronic seals with unique IDs declared in the shipping bill, and risk based examination at ports; procedure effective 01.09.2017. Circulars Customs Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56087