CBEC Conditions on Supply  of Goods/ Services for Export without Payment of Integrated Tax: Central Tax Notification 16/2017

CBEC Specifies Conditions for Export without Payment of Integrated Tax and for furnishing LUT in place of a Bond: Central Tax Notification No. 16/2017 dt. 7 July 2017

The CBEC has specified conditions and safeguards for the Taxpayer who intends to Supply Goods or Services for Export without Payment of Integrated Tax and for furnishing a Letter of Undertaking in place of a Bond, as under:

Conditions for Sale of Goods/ Services for Export without Payment of Integrated Tax: CBEC Notification 16/2017 Central Tax dt. 7 July 2017

Corrigendum dt. 10 July 2017 to CBEC Notification 16/2017 Central Tax dt. 7 July 2017

CBEC Notification No. 16/2017 Central Tax dt. 7 July 2017 superseded by CBEC Notification No. 37/2017 Central Tax dt. 4 Oct. 2017, as under:

Taxpayers can Furnish LUT in lieu of Bond/ BG under IGST for Exports/ SEZ Supplies

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