Is vegetable's
exporter file LUT?
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
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