Specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for export without payment of integrated tax.

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..... TAX EXCISE ITANAGAR ---- Notification No. 34/2017-State Tax The 18th October, 2017 No. GST/24/2017.-In exercise of the powers conferred by section 54 of the Arunachal Pradesh Goods and Services Tax Act, 2017 , and section 20 of the Integrated Goods and Services Tax Act, 2017 , sub-rule (5) of rule 96A of the Central Goods and Services Tax Rules, 2017 , and in .....

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..... he Integrated Goods and Services Tax Act, 2017 (13 of 2017) or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees; (ii) the Letter of Undertaking shall be furnished on the letter head of the registered person, in duplicate, for a financial year in the annexure to FORM GST RFD - 11 referred to in sub-rule (1) of rule 96A of .....

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..... otification shall mutatis mutandis apply in respect of zero-rated supply of goods or services or both made by a registered person (including a Special Economic Zone developer or Special Economic Zone unit) to a Special Economic Zone developer or Special Economic Zone unit without payment of integrated tax. Marnya Ete Commissioner to the Government of Arunachal Pradesh, Itanagar. .....

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