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    <title>Export without payment of GST through private courier</title>
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    <description>Exports made via private courier on retail orders are treated as zero-rated supplies and may be made either without payment of tax by furnishing an online Letter of Undertaking (LUT) or with payment of tax (IGST) followed by a refund claim; exporters should obtain and retain the courier&#039;s copy of the shipping bill filed on their behalf to substantiate the export and support refund or compliance requirements.</description>
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