https://www.taxtmi.com/circulars?id=60135 Export supplies are zero rated, allowing exporters to choose export under bond/LUT without payment of integrated tax and claim unutilized input tax credit, or to pay IGST and claim refund; refund claims under LUT are filed electronically after delivery of the export manifest, while payment-route refunds are processed via the shipping bill and electronic confirmation of export and filing of valid returns. Self-sealing of factory/warehouse-stuffed containers is permitted subject to prior approval, GST registration and return filing requirements, premises inspection, use of tamper-evident electronic seals declared in the shipping bill, and risk-based examination at port/ICD; procedure effective 01.09.2017. en-us Mon, 10 Jul 2017 00:00:00 +0530 Mon, 11 Mar 2019 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60135 Export supplies are zero rated, allowing exporters to choose export under bond/LUT without payment of integrated tax and claim unutilized input tax credit, or to pay IGST and claim refund; refund claims under LUT are filed electronically after delivery of the export manifest, while payment-route refunds are processed via the shipping bill and electronic confirmation of export and filing of valid returns. Self-sealing of factory/warehouse-stuffed containers is permitted subject to prior approval, GST registration and return filing requirements, premises inspection, use of tamper-evident electronic seals declared in the shipping bill, and risk-based examination at port/ICD; procedure effective 01.09.2017. Circulars Customs Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60135