https://www.taxtmi.com/circulars?id=59570 Exports are designated Zero Rated Supply, allowing exporters to either export under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit, or export on payment of integrated tax and claim refund; refunds under the bond/LUT route require electronic filing through the Common Portal after delivery of export manifest. Container sealing is simplified: approved premises may follow a regulated self-sealing procedure using tamper-proof electronic seals declared in the shipping bill, subject to registration, prior approval, inspection, and risk-based checks at ports; effective 01.09.2017. en-us Tue, 04 Jul 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59570 Exports are designated Zero Rated Supply, allowing exporters to either export under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit, or export on payment of integrated tax and claim refund; refunds under the bond/LUT route require electronic filing through the Common Portal after delivery of export manifest. Container sealing is simplified: approved premises may follow a regulated self-sealing procedure using tamper-proof electronic seals declared in the shipping bill, subject to registration, prior approval, inspection, and risk-based checks at ports; effective 01.09.2017. Circulars Customs Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59570