https://www.taxtmi.com/circulars?id=60086 Exports are treated as zero rated supplies, permitting either export under bond/LUT without integrated tax and refund of unutilized input tax credit, or export on payment of integrated tax with refund via the GST refund mechanisms; the shipping bill with GST invoice details is deemed an application for refund when returns are filed. For sealing, a simplified self sealing regime replaces routine Customs sealing at premises subject to GST registration (with limited exceptions), prior notice and inspection, Commissioner's permission, use of a tamper proof electronic seal with declared unique number and preloaded export data, and risk based examination at port/ICD. en-us Tue, 04 Jul 2017 00:00:00 +0530 Thu, 07 Mar 2019 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60086 Exports are treated as zero rated supplies, permitting either export under bond/LUT without integrated tax and refund of unutilized input tax credit, or export on payment of integrated tax with refund via the GST refund mechanisms; the shipping bill with GST invoice details is deemed an application for refund when returns are filed. For sealing, a simplified self sealing regime replaces routine Customs sealing at premises subject to GST registration (with limited exceptions), prior notice and inspection, Commissioner's permission, use of a tamper proof electronic seal with declared unique number and preloaded export data, and risk based examination at port/ICD. Circulars Customs Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60086