Notification No. 16/2017
Date: July 1, 2017
Subject: Conditions and safeguards for furnishing Letter of Undertaking (LUT) for exports
Description:
This notification specifies the eligibility, conditions and safeguards for exporters to furnish LUT in lieu of bond for making zero-rated supplies without payment of IGST. It applies to status holders and eligible exporters meeting foreign remittance criteria. Issued under rule 96A(5), it simplifies export compliance.
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