https://www.taxtmi.com/circulars?id=60408 Supplies for export are zero rated, allowing exporters to export under bond or LUT without integrated tax and claim refund of unutilized input tax credit, or to export on payment of integrated tax and claim refund; refunds under each option follow prescribed electronic procedures via the GST Common Portal and Customs, with shipping bills and export manifests triggering processing. Container stuffing and sealing have been simplified: self-sealing at approved premises is permitted subject to GST registration, prior premise approval following inspection, use of tamper-proof electronic seals with declared unique numbers, prescribed transport documents, and continued risk-based Customs examination and verification of e-seal integrity. en-us Sun, 04 Jun 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60408 Supplies for export are zero rated, allowing exporters to export under bond or LUT without integrated tax and claim refund of unutilized input tax credit, or to export on payment of integrated tax and claim refund; refunds under each option follow prescribed electronic procedures via the GST Common Portal and Customs, with shipping bills and export manifests triggering processing. Container stuffing and sealing have been simplified: self-sealing at approved premises is permitted subject to GST registration, prior premise approval following inspection, use of tamper-proof electronic seals with declared unique numbers, prescribed transport documents, and continued risk-based Customs examination and verification of e-seal integrity. Circulars Customs Sun, 04 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60408