Conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax

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.... New Delhi, the 7th July, 2017 G.S.R. 848 E.:- In exercise of the powers conferred by sub-rule (5) of rule 96A of the Central Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs hereby specifies the conditions and safeguards for the registered person who intends to supply goods or services for export without payment of integrated tax, for furnishing a Letter of Undertakin....