https://www.taxtmi.com/circulars?id=60022 Supplies for export are Zero Rated Supply, allowing exporters to either export under bond or a 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. Refund under LUT must be filed electronically through the common portal after delivery of the export manifest/export report with prescribed documents. Self-sealing at approved premises is permitted for GST-registered exporters upon inspection and permission, using tamper proof electronic seals whose unique numbers are declared in the Shipping Bill; consignments remain subject to risk based examination. en-us Sun, 02 Jul 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60022 Supplies for export are Zero Rated Supply, allowing exporters to either export under bond or a 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. Refund under LUT must be filed electronically through the common portal after delivery of the export manifest/export report with prescribed documents. Self-sealing at approved premises is permitted for GST-registered exporters upon inspection and permission, using tamper proof electronic seals whose unique numbers are declared in the Shipping Bill; consignments remain subject to risk based examination. Circulars Customs Sun, 02 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60022