Circular 5/5/2017 - Central Tax
Date: August 11, 2017
File No: F. No. 349/82/2017-GST
Subject
Circular on Bond/LUT in case of exports without payment of integrated tax
Content
Please refer to Notification No. 16/2017 – GST dated 7th July, 2017 and Circular No. 2/2/2017 – GST dated 5th July, 2017 and Circular No. 4/4/2017 – GST dated 7th July, 2017. A large number of communications have been received from the field formations and exporters citing variation in the interpretation of above referred notification and circulars. 2. Therefore, in exercise of powers conferred un…