Letter of undertaking

As per Circular 45/19/2018

In case of zero rated supply of exempted or non-GST goods, the
requirement for furnishing a bond or LUT cannot be insisted upon. It is thus, clarified that in
respect of refund claims on account of export of non-GST and exempted goods without
payment of integrated tax; LUT/bond is not required.

Hence LUT is not required on export of Vegetables

Thanks for your timely response